# EDGAR Filing Document

**Accession Number:** 0001875091
**File Stem:** 0001213900-23-005324
**Filing Date:** 2023-1
**Character Count:** 2503
**Document Hash:** eb83df814114159e0655e4c70c9bd0d9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-005324.hdr.sgml**: 20230228

**ACCESSION NUMBER**: 0001213900-23-005324

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230126

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NeuroSense Therapeutics Ltd.
- **CENTRAL INDEX KEY:** 0001875091
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 11 HAMENOFIM ST.
- **STREET 2:** BUILDING B
- **CITY:** HERZLIYA
- **STATE:** L3
- **ZIP:** 4672562
- **BUSINESS PHONE:** 972-9-9531142

**MAIL ADDRESS:**
- **STREET 1:** 11 HAMENOFIM ST.
- **STREET 2:** BUILDING B
- **CITY:** HERZLIYA
- **STATE:** L3
- **ZIP:** 4672562

**NeuroSense Therapeutics Ltd.**

11 Ha-Menofim Street, Building B

Herzliya 4672562 Israel

January 26, 2023

**Via EDGAR**

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

Attn: Alan Campbell

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| | |
|:---|:---|
| **Re:** | **NeuroSense Therapeutics Ltd.** |
|  | **Registration Statement on Form F-3**<br> **Filed January 19, 2023** |
|  | **File No. 333-269306** |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), NeuroSense Therapeutics Ltd. (the "Company") hereby respectfully requests that the effective date of the above-referenced Registration Statement on Form F-3 (the "Registration Statement") be accelerated by the Securities and Exchange Commission so that the Registration Statement will be declared effective under the Securities Act at 4:00 p.m. Eastern Time on January 30, 2023, or as soon thereafter as is practicable, or such other time as the Company or its counsel, Covington & Burling LLP, may request by telephone that such Registration Statement be declared effective.

We respectfully request that we be notified of such effectiveness by a telephone call to Sarah C. Griffiths of Covington & Burling LLP at (212) 841-1013 and that such effectiveness also be confirmed in writing.

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| | |
|:---|:---|
| Respectfully, | Respectfully, |
| **NeuroSense Therapeutics Ltd.** | **NeuroSense Therapeutics Ltd.** |
| By: | /s/ Alon Ben-Noon |
| Name: | Alon Ben-Noon |
| Title: | Chief Executive Officer and Director |

---

cc: Sarah C. Griffiths, Covington & Burling LLP