0001213900-22-015155.txt : 20220427 0001213900-22-015155.hdr.sgml : 20220427 20220325154044 ACCESSION NUMBER: 0001213900-22-015155 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220325 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Rail Vision Ltd. CENTRAL INDEX KEY: 0001743905 STANDARD INDUSTRIAL CLASSIFICATION: RAILROAD EQUIPMENT [3743] IRS NUMBER: 000000000 STATE OF INCORPORATION: L3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 15 HA?TIDHAR ST. STREET 2: P.O.B 2155 CITY: RA?ANANA STATE: L3 ZIP: 4366517 BUSINESS PHONE: 97299577706 MAIL ADDRESS: STREET 1: 15 HA?TIDHAR ST. STREET 2: P.O.B 2155 CITY: RA?ANANA STATE: L3 ZIP: 4366517 CORRESP 1 filename1.htm

Rail Vision Ltd.

15 Ha’Tidhar St

Ra’anana, 4366517 Israel

March 25, 2022

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

	RE:	Rail Vision Ltd. (CIK 0001743905)
		Registration Statement No. 333-262854 on Form F-1 (the “Registration Statement”)

Ladies and Gentlemen:

Rail Vision Ltd. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), so that it may become effective on March 28, 2022 at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.

The undersigned respectfully requests that it be notified of the effectiveness of the Registration Statement by telephone call to our counsel, McDermott Will & Emery LLP, by calling Gary Emmanuel at (212) 547-5541. The Company hereby authorizes Mr. Emmanuel to orally modify or withdraw this request for acceleration.

	Very truly yours,
	RAIL VISION LTD.

	By:	/s/ Ofer Naveh
		Ofer Naveh Chief Financial Officer