United States securities and exchange commission logo





                          October 27, 2021

       Larry Jasinski
       Chief Executive Officer
       ReWalk Robotics Ltd.
       3 Hatnufa St., Floor 6
       Yokneam Ilit
       2069203, Israel

                                                        Re: ReWalk Robotics
Ltd.
                                                            Registration
Statement on Form S-3
                                                            Filed October 20,
2021
                                                            File No. 333-260382

       Dear Mr. Jasinski:

              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 Ada D.
Sarmento at 202-551-3798 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Colin Diamond, Esq.