United States securities and exchange commission logo





                          April 3, 2024

       Yoav Stern
       Chief Executive Officer
       Nano Dimension Ltd.
       2 Ilan Ramon
       Ness Ziona 7403635
       Israel

                                                        Re: Nano Dimension Ltd.
                                                            Registration
Statement on Form F-3
                                                            Filed March 29,
2024
                                                            File No. 333-278368

       Dear Yoav Stern:

              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