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                              June 24, 2021

       Dagi Ben-Noon
       Chief Executive Officer
       Inspira Technologies OXY B.H.N. Ltd
       2 Ha-Tidhar St.,
       Ra   anana, 436650
       Israel

                                                        Re: Inspira
Technologies OXY B.H.N. Ltd
                                                            Amendment No. 5 to
Registration Statement on Form F-1
                                                            Filed June 8, 2021
                                                            File No. 333-253920

       Dear Mr. Ben-Noon:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 5 to Registration Statement on Form F-1

       Cover Page

   1.                                                   We note that you have
set a price range for the units of $5.00 to $8.00 per unit. Please
                                                        revise to provide a
price range that does not exceed $2.00. Refer to Item 501(b)(3) of
                                                        Regulation S-K and
Regulation S-K C&DI 134.04. Please also clearly disclose the
                                                        exercise price of the
warrants to be included in the units.
   2.                                                   Please revise your
description of the compensation to be paid to Aegis Capital Corp. to
                                                        include a discussion of
the representative's warrant discussed on page 119, or advise.
 Dagi Ben-Noon
Inspira Technologies OXY B.H.N. Ltd
June 24, 2021
Page 2
Prospectus Summary
Our Company, page 1

3.     We note your revised disclosure indicating that you "completed and
tested" the first
       prototype of your ART500 in March 2020. Please revise your disclosure to
discuss how
       the ART500 was tested, including whether the ART500 has been tested with
any human
       subjects. Also, clarify whether you plan to conduct human testing prior
to
       commercialization.
Our Strategy, page 2

4.     We note your statements here and in Business that you will collect data
to demonstrate the
       ART500's efficacy and reduced cost of treatment. Efficacy is a
determination solely
       within the purview of the FDA and foreign regulators. Please revise to
remove any
       implication that the ART500 system will be found to be efficacious or to
provide
       additional context so that it is clear that this claim does not connote
a current or future
       regulatory finding of efficacy.
Business
Redefining Artificial Respiration, page 64

5.     We note your statements that patients can experience immediate relief in
1 minute by
       using your system and that your system will enable patients to be
treated while awake,
       mobile and breathing spontaneously. Please revise your disclosure here
to clarify, if true,
       that the ART500 has yet to be tested in humans and, as such, these
claims of a potential
       advantage in humans are unproven and speculative.
Exhibits

6.     Please have counsel revise the Exhibit 5.2 opinion to opine as to the
Underwriter
       Warrants.
       You may contact Ibolya Ignat at 202-551-3636 or Kevin Vaughn at
202-551-3494 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Alan Campbell at 202-551-4224 or Joe McCann at 202-551-6262 with any
other
questions.



                                                             Sincerely,
FirstName LastNameDagi Ben-Noon
                                                             Division of
Corporation Finance
Comapany NameInspira Technologies OXY B.H.N. Ltd
                                                             Office of Life
Sciences
June 24, 2021 Page 2
cc:       David Huberman, Esq.
FirstName LastName