# EDGAR Filing Document

**Accession Number:** 0001607962
**File Stem:** 0001178913-25-002214
**Filing Date:** 2025-6
**Character Count:** 2518
**Document Hash:** ffe0e2cae72037c5cf0a5917e008a58d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001178913-25-002214.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0001178913-25-002214

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250623

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lifeward Ltd.
- **CENTRAL INDEX KEY:** 0001607962
- **STANDARD INDUSTRIAL CLASSIFICATION:** ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 200 DONALD LYNCH BLVD.
- **CITY:** MARLBOROUGH
- **STATE:** MA
- **ZIP:** 01752
- **BUSINESS PHONE:** 15082511154

**MAIL ADDRESS:**
- **STREET 1:** 200 DONALD LYNCH BLVD.
- **CITY:** MARLBOROUGH
- **STATE:** MA
- **ZIP:** 01752

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ReWalk Robotics Ltd.
- **DATE OF NAME CHANGE:** 20140620

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Argo Medical Technologies Ltd.
- **DATE OF NAME CHANGE:** 20140513

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![](image00001.jpg)

June 23, 2025

#### VIA EDGAR
United States Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, NE

Washington, D.C. 20549

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| | |
|:---|:---|
| Re: | **Lifeward Ltd.**<br> **Registration Statement on Form S-1 (File No. 333-288172)** |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lifeward Ltd. (the "Company") hereby requests acceleration of the effective date of its registration statement on Form S-1 (File No. 333-288172) (as amended, the "Registration Statement"), to 5:15 p.m., Eastern Time, on June 24, 2025, or as soon thereafter as practicable, or at such time thereafter as the Company or its outside counsel, Goodwin Procter LLP, may request by telephone to the staff of the Securities and Exchange Commission.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Goodwin Procter LLP, by calling Jennifer L. Porter at (445) 207-7806. Should you have any questions regarding this letter, please do not hesitate to contact Ms. Porter at Goodwin Procter LLP.

[*Remainder of Page Intentionally Blank*]

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Sincerely,<br>**LIFEWARD LTD.**<br>By: <u>/s/ William Mark Grant</u><br> Name: William Mark Grant<br> Title: President and Co-Chief Executive Officer<br>

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