Company: DRTSW
Filing Date: 2025-06-30
Form Type: CORRESP
Source: 0001213900-25-059491
Chunk: 0

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-06-30
Form: CORRESP
Chunk 0
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June 30, 2025

Via EDGAR Transmission

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, D.C. 20549

Attention: Margaret Sawicki

| Re: | Alpha Tau Medical Ltd.             
 Registration Statement on Form F-3 
 Filed June 23, 2025                |
|:----|:-----------------------------------|
|     | File No. 333-288240                |

Ladies and Gentlemen:

In accordance with Rule 461
of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration
of the effective date of the above-referenced Registration Statement so that it will become effective on July 2, 2025, at 4:00 p.m., Eastern
Time, or as soon thereafter as practicable, or at such later time as Alpha Tau Medical Ltd. (the “Company”)
or its counsel may request via telephone call to the staff. Please contact Nathan Ajiashvili of Latham & Watkins LLP, counsel to the
Company, at +1.212.906.2916, or in his absence, Joshua G. Kiernan at +44.20.7710.5820, to provide notice of effectiveness, or if you have
any other questions or concerns regarding this matter.

<div align='center'>[Signature Page Follows]</div>

| Sincerely yours,       |                         |
| Alpha Tau Medical Ltd. |                         |
| By:                    | /s/ Uzi Sofer           |
|                        | Uzi Sofer               |
|                        | Chief Executive Officer |

| cc: | Nathan Ajiashvili, Esq. |

<div align='center'>[Signature Page to Acceleration Request]</div>