# EDGAR Filing Document

**Accession Number:** 0001607962
**File Stem:** 0001178913-25-002216
**Filing Date:** 2025-6
**Character Count:** 2510
**Document Hash:** ed926beeaf7b4a6c8f415e37d494f406
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001178913-25-002216.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0001178913-25-002216

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**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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June 23, 2025

#### VIA EDGAR
U.S. Securities and Exchange Commission

Division of Corporation Finance

Washington, DC 20549

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| | |
|:---|:---|
| **Re:** | **Lifeward Ltd.** |
|  | **Registration Statement on Form S-1 (File No. 333-288172) – Concurrence in Acceleration Request** |

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Ladies and Gentlemen:

H.C. Wainwright & Co., LLC ("<u>Wainwright</u>"), solely acting as placement agent on a best efforts basis in an offering pursuant to the registration statement on Form S-1 (File No. 333-288172) (as amended, the "<u>Registration Statement</u>"), hereby concurs in the request by Lifeward Ltd. that the effective date of the above-referenced registration statement be accelerated to 5:15 P.M. (Eastern Time), or as soon as practicable thereafter, on June 24, 2025, pursuant to Rule 461 under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"). Wainwright affirms that it is aware of its obligations under the Securities Act as they pertain to the best efforts offering pursuant to the Registration Statement.

Very truly yours,&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>**H.C. WAINWRIGHT & CO., LLC**<br> &nbsp;&nbsp;&nbsp;&nbsp; <br>By: <u>/s/ Mark W. Viklund</u><br> &nbsp;&nbsp;&nbsp;&nbsp; Name: Mark W. Viklund<br> &nbsp;&nbsp;&nbsp;&nbsp; Title: Chief Executive Officer<br>

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