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                            July 11, 2022

       Asher Dahan
       Chief Executive Officer
       Wearable Devices Ltd.
       2 Ha-Ta   asiya St.
       Yokne   am Illit, 2069803 Israel

                                                        Re: Wearable Devices
Ltd.
                                                            Amendment No. 8 to
Registration Statement on Form F-1
                                                            Filed June 27, 2022
                                                            File No. 333-262838

       Dear Mr. Dahan:

             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.
Unless we note
       otherwise, our references to prior comments are to comments in our June
13, 2022 letter.

       Amendment No. 8 to Registration Statement on Form F-1 filed June 27,
2022

       Use of Proceeds, page 39

   1.                                                   We note your disclosure
on page 89 that you obtained a written consent from your
                                                        shareholder Alpha
Capital Anstalt to proceed as a "Qualified IPO" in June 2022 in
                                                        exchange for a cash
payment of $300,000 to this shareholder to be paid from the proceeds
                                                        of your offering.
Please revise your use of proceeds disclosure accordingly, including in
                                                        your prospectus
summary.
       Beneficial Ownership of Principal Shareholders and Management, page 88

   2.                                                   We note that Alpha
Capital Anstalt purchased an aggregate 1,343,375 shares (and up to an
                                                        additional 671,688
shares upon exercise of its warrants) pursuant to your share purchase
 Asher Dahan
Wearable Devices Ltd.
July 11, 2022
Page 2
         agreement with Alpha Capital Anstalt dated April 22, 2021, and
attached as Exhibit 10.3.
         Please advise whether Alpha Capital Anstalt should be listed as a
beneficial owner of
         more than 5% of your voting securities.
Related Party Transactions
Share Purchase Agreement with Alpha, page 89

3.       Please file a copy of the written consent you received from Alpha
Capital Anstalt in June
         2022 as an exhibit to your registration statement. Advise if the cash
payment of $300,000
         to obtain the written consent was contemplated by your shareholder
purchase agreement
         with Alpha Capital Anstalt filed as Exhibit 10.3.
Lock-up Agreements, page 98

4.       We note your disclosure on page 98 that "In exchange for Alpha   s
consent to this offering,
         we agreed to shorten Alpha   s lock-up period to 120 days after the
consummation of this
         offering. After a consultation with Aegis Capital Corp., we decided to
shorten the lock-up
         period to 120 days for the rest of the shareholders from the April
2021 financing." Please
         advise if there is an amendment to Exhibit 10.3 to shorten the lock-up
period with Alpha
         (or a new or amended lock-up agreement with Alpha) and file a copy as
an exhibit to
         your registration statement. Further clarify your reference to the
"April 2021 financing."
         Advise if the "rest of the shareholders" you refer to were party to a
single or separate
         financing agreement(s). Disclose the date and material terms of any
such agreement(s).
         Clarify whether you entered into amendments to the lock-up agreements
with each
         shareholder or advise how the time period was shortened.
5.       Revise your description of the Lock-up Agreements for your offering to
include any
         exceptions thereto, including any "Exempt Issuance" as provided for in
your revised
         underwriting agreement filed as Exhibit 1.1.
Expenses, page 112
FirstName LastNameAsher Dahan
6.     We note your disclosure that the cash payment to Alpha Capital Anstalt
will "be paid from
Comapany     NameWearable
       our proceeds            Devices Ltd.
                       of this offering." Please advise how you determined the
"Payment to Alpha"
July 11,is2022
           an offering
                Page 2 expense.
FirstName LastName
 Asher Dahan
FirstName  LastNameAsher Dahan
Wearable Devices Ltd.
Comapany
July       NameWearable Devices Ltd.
     11, 2022
July 11,
Page  3 2022 Page 3
FirstName LastName
       You may contact Joseph Cascarano, Senior Staff Accountant, at (202)
551-3376 or
Robert Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have
questions regarding
comments on the financial statements and related matters. Please contact
Patrick Faller, Staff
Attorney, at (202) 551-4438 or Mitchell Austin, Staff Attorney, at (202)
551-3574 with any other
questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:      Oded Har-Even