# EDGAR Filing Document

**Accession Number:** 0001607962
**File Stem:** 0001178913-26-002468
**Filing Date:** 2026-5
**Character Count:** 3217
**Document Hash:** 3673bf8f2190b3459d0ec08cae9491e0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001178913-26-002468.hdr.sgml**: 20260508

**ACCESSION NUMBER**: 0001178913-26-002468

**CONFORMED SUBMISSION TYPE**: DEL AM

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260508

**DATE AS OF CHANGE**: 20260508

**EFFECTIVENESS DATE**: 20260508

**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:** DEL AM
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-295352
- **FILM NUMBER:** 26959316

**BUSINESS ADDRESS:**
- **STREET 1:** 2 CABOT ROAD
- **CITY:** HUDSON
- **STATE:** MA
- **ZIP:** 01749
- **BUSINESS PHONE:** 15082511154

**MAIL ADDRESS:**
- **STREET 1:** 2 CABOT ROAD
- **CITY:** HUDSON
- **STATE:** MA
- **ZIP:** 01749

**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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#### Lifeward Ltd.

#### 2 Cabot Road<br> Hudson, MA 01749
May 8, 2026

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-7553

Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lifeward Ltd.

Registration Statement on Form S-3 (File No. 333-295352) <br> Filed on April 27, 2026

Ladies and Gentlemen:

Reference is made to the Registration Statement on Form S-3 (File No. 333-295352) filed by Lifeward Ltd. (the "Company") with the Securities and Exchange Commission on April 27, 2026 (the "Registration Statement"). Pursuant to Rule 473(c) of the Securities Act of 1933, as amended (the "Securities Act"), the following delaying amendment, prescribed by Rule 473(a) of the Securities Act, replaces the delaying amendment on the facing page of the Registration Statement:

**"The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date as the Commission acting pursuant to said section 8(a), may determine."**

If you have any questions or comments in connection with this delaying amendment, please contact Jennifer L. Porter, Esq. of Goodwin Procter LLP, counsel to the Company, at (445) 207-7806. <br>

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **LIFEWARD LTD.** | **LIFEWARD LTD.** | **LIFEWARD LTD.** |
| By: | /s/ William Mark Grant | /s/ William Mark Grant |
|  | Name: | William Mark Grant |
|  | Title: | President and Chief Executive Officer |

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