# EDGAR Filing Document

**Accession Number:** 0001607962
**File Stem:** 0001178913-26-000022
**Filing Date:** 2026-1
**Character Count:** 2758
**Document Hash:** 7b2a6e6d93363a634af882258e7ef3e1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001178913-26-000022.hdr.sgml**: 20260227

**ACCESSION NUMBER**: 0001178913-26-000022

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260102

**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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#### Lifeward Ltd.

#### 200 Donald Lynch Blvd.<br> Marlborough, MA 01752
January 2, 2026

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

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<br> Originally filed on May 15, 2025, as amended on January 2, 2026 (File No. 333-287314)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lifeward Ltd. (the "***Company***") hereby requests that the effective date of the Company's Registration Statement on Form S-3 (File No. 333-287314) (the "***Registration Statement***") be accelerated so that the Company's Registration Statement will become effective at 9:00 AM, Eastern Time, on January 6, 2026, or as soon thereafter as is practicable.

Please contact Jennifer L. Porter, Esq. of Goodwin Procter LLP, counsel to the Company, at (445) 207-7806 to provide notice of effectiveness, or if you have any questions or comments concerning this request. <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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