# EDGAR Filing Document

**Accession Number:** 0001887673
**File Stem:** 0000000000-25-010669
**Filing Date:** 2025-9
**Character Count:** 3579
**Document Hash:** ae8eb6e21a5acc4a0c40c7a274ffc830
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010669.hdr.sgml**: 20260421

**ACCESSION NUMBER**: 0000000000-25-010669

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250930

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Wearable Devices Ltd.
- **CENTRAL INDEX KEY:** 0001887673
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMPUTER COMMUNICATIONS EQUIPMENT [3576]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-290362

**BUSINESS ADDRESS:**
- **STREET 1:** 5 HA-TNUFA ST.
- **CITY:** YOKNE'AM ILLIT
- **STATE:** L3
- **ZIP:** 2066736
- **BUSINESS PHONE:** 97246185670

**MAIL ADDRESS:**
- **STREET 1:** 5 HA-TNUFA ST.
- **CITY:** YOKNE'AM ILLIT
- **STATE:** L3
- **ZIP:** 2066736
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-089071

## Text-Extract

```

                                                            September 30, 2025

Alon Mualem
Chief Financial Officer
Wearable Devices Ltd.
5 Ha-Tnufa Street
Yokne'am Illit 2066736 Israel

       Re: Wearable Devices Ltd.
           Registration Statement on Form F-1
           Filed September 18, 2025
           File No. 333-290362
Dear Alon Mualem:

       We have conducted a limited review of your registration statement and
have the
following comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Form F-1 filed September 18, 2025.
Risk Factors, page 4

1.     We note your disclosure in the offering section and elsewhere that the
number of
       ordinary shares outstanding after this offering is based on 5,646,263
shares and
       excludes the 3,322,000 ordinary shares issuable upon the exercise of
warrants under
       the August 2025 warrant inducement agreement, and that those warrants
have a $1.71
       exercise price, which is well below the current trading price. Please
expand your risk
       factors to disclose the extent of the dilution your shareholders will
experience as a
       result of the 3,322,000 shares to be issued. In addition, discuss the
fact that the
       exercise price is currently below the trading price and the likelihood
that they will be
       exercised.
 September 30, 2025
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Uwem Bassey at 202-551-3433 or Matthew Derby at
202-551-3334
with any other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:   Howard E. Berkenblit

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._