TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 26, 2024 Tuvia Barlev Chief Executive Officer ACTELIS NETWORKS INC 4039 Clipper Court Fremont, CA 94538 Re: ACTELIS NETWORKS INC Registration Statement on Form S-1 Filed June 24, 2024 File No. 333-280434 Dear Tuvia Barlev: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing