TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 13, 2020 Ori Gon Chief Financial Officer ReWalk Robotics Ltd. 3 Hatnufa Street, Floor 6 Yokneam Ilit, Israel, 2069203 Re: ReWalk Robotics Ltd. Registration Statement on Form S-1 Filed July 7, 2020 File No. 333-239733 Dear Mr. Gon: 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 Laura Crotty at (202) 551-7614 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Colin Diamond