# EDGAR Filing Document

**Accession Number:** 0001887673
**File Stem:** 0001213900-25-124243
**Filing Date:** 2025-12
**Character Count:** 2334
**Document Hash:** b5c712d881dda5e1d592aadffa829b42
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-124243.hdr.sgml**: 20260421

**ACCESSION NUMBER**: 0001213900-25-124243

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251222

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Wearable Devices Ltd.
- **CENTRAL INDEX KEY:** 0001887673
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMPUTER COMMUNICATIONS EQUIPMENT [3576]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 5 HA-TNUFA ST.
- **CITY:** YOKNE'AM ILLIT
- **STATE:** L3
- **ZIP:** 2066736
- **BUSINESS PHONE:** 97246185670

**MAIL ADDRESS:**
- **STREET 1:** 5 HA-TNUFA ST.
- **CITY:** YOKNE'AM ILLIT
- **STATE:** L3
- **ZIP:** 2066736

Wearable Devices Ltd.

5 Ha-Tnufa St.

Yokne'am Illit, 2066736, Israel

December 22, 2025

*<u>VIA EDGAR</u>*

Securities and Exchange Commission

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Wearable Devices Ltd. (CIK: 0001887673) <br> Registration Statement on Form F-1 (File No. 333-290362) (the "Registration Statement") <br> Request for Acceleration of Effective Date

Dear Sir or Madam:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Wearable Devices Ltd. (the "Registrant") hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective on December 23, 2025 at 4:00 p.m., Eastern Time, or as soon as practicable thereafter.

The Registrant respectfully requests to ignore its previous request that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective on December 24, 2025 at 9:00 a.m., Eastern Time. The Registrant also respectfully requests that it be notified of such effectiveness by a telephone call to Howard E. Berkenblit, Esq. of Sullivan & Worcester LLP at (617) 338-2979 and that such effectiveness also be confirmed in writing.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| WEARABLE DEVICES LTD. | WEARABLE DEVICES LTD. |
| By: | /s/ Asher Dahan |
|  | Asher Dahan |
|  | Chief Executive Officer |

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