# EDGAR Filing Document

**Accession Number:** 0001577445
**File Stem:** 0001493152-25-016220
**Filing Date:** 2025-9
**Character Count:** 2579
**Document Hash:** 35d681f701288c445ee784f8cebffc61
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-016220.hdr.sgml**: 20260204

**ACCESSION NUMBER**: 0001493152-25-016220

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250930

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Odysight.ai Inc.
- **CENTRAL INDEX KEY:** 0001577445
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 14201 N. HAYDEN ROAD, SUITE A-1
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85260
- **BUSINESS PHONE:** 480-659-6404

**MAIL ADDRESS:**
- **STREET 1:** 14201 N. HAYDEN ROAD, SUITE A-1
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85260

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ScoutCam Inc.
- **DATE OF NAME CHANGE:** 20200102

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Intellisense Solutions Inc.
- **DATE OF NAME CHANGE:** 20130521

**<u>VIA EDGAR</u>**

Odysight.ai Inc.

Suite 7A, Industrial Park, P.O. Box 3030

Omer, Israel 8496500

September 30, 2025

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

Attn: Mitchell Austin

---

| | |
|:---|:---|
| **RE:** | **Odysight.ai Inc.** |
|  | **Registration Statement on Form S-1**<br> **Filed September 26, 2025** |
|  | **File No. 333-290538** |

---

Dear Mr. Austin:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Odysight.ai Inc. (the "**Company**") hereby requests acceleration of the effective date of the above referenced Registration Statement to 5:00 p.m., Eastern Time, on September 30, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Greenberg Traurig, P.A., request by telephone that such Registration Statement be declared effective.

Please contact Gary Emmanuel of Greenberg Traurig, P.A., counsel to the Company, at +972-3-636-6033, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Odysight.ai Inc. | Odysight.ai Inc. |
| By: | */s/ Einav Brenner* |
| Name: | Einav Brenner |
| Title: | Chief Financial Officer |

---

cc:

Yehu Ofer, Odysight.ai Inc.

Gary Emmanuel, Greenberg Traurig, P.A.

Aviram Hazak, Joshua Ravitz, Herzog, Fox & Neeman Law Offices