# EDGAR Filing Document

**Accession Number:** 0001506983
**File Stem:** 0001493152-26-003431
**Filing Date:** 2026-1
**Character Count:** 2363
**Document Hash:** 1bbc3c33a88948b0cf2cd6f8caf921db
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-003431.hdr.sgml**: 20260227

**ACCESSION NUMBER**: 0001493152-26-003431

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260123

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Glucotrack, Inc.
- **CENTRAL INDEX KEY:** 0001506983
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 980668934
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 301 RT 17 NORTH
- **STREET 2:** SUITE 800
- **CITY:** RUTHERFORD
- **STATE:** NJ
- **ZIP:** 07070
- **BUSINESS PHONE:** 972 (8) 675-7878

**MAIL ADDRESS:**
- **STREET 1:** 301 RT 17 NORTH
- **STREET 2:** SUITE 800
- **CITY:** RUTHERFORD
- **STATE:** NJ
- **ZIP:** 07070

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GlucoTrack, Inc.
- **DATE OF NAME CHANGE:** 20220328

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Integrity Applications, Inc.
- **DATE OF NAME CHANGE:** 20101203

**Glucotrack, Inc.**

301 Rte. 17 North, Ste. 800,

Rutherford, NJ 07070

(201) 842-7715

January 23, 2026

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

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, NE

Washington, DC 20549

Attention: Nicholas O'Leary

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| | |
|:---|:---|
| **Re:** | **Glucotrack, Inc. (the "Company")** |
|  | **Registration Statement on Form S-3** |
|  | **(File No. 333-292695) (the "Registration Statement")** |

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Ladies and Gentlemen,

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:05 p.m. on Tuesday, January 27, 2026, or as soon thereafter as practicable.

Should you have any questions concerning this request, please contact our counsel, W. David Mannheim at Nelson Mullins Riley & Scarborough LLP at (919) 329-3804.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Glucotrack, Inc.** | **Glucotrack, Inc.** |
| By: | */s/ Paul Goode* |
| Name: | Paul Goode |
| Title: | Chief Executive Officer |

---