# EDGAR Filing Document

**Accession Number:** 0001584371
**File Stem:** 0001213900-26-041535
**Filing Date:** 2026-4
**Character Count:** 2337
**Document Hash:** 815e4a7121a291ec566fcec5e3a395b8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-041535.hdr.sgml**: 20260508

**ACCESSION NUMBER**: 0001213900-26-041535

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260408

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** IceCure Medical Ltd.
- **CENTRAL INDEX KEY:** 0001584371
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 7 HA'ESHEL ST., POB 3163
- **CITY:** CAESAREA
- **PROVINCE COUNTRY:** L3
- **ZIP:** 38900
- **BUSINESS PHONE:** 972-4-6230333

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 7 HA'ESHEL ST., POB 3163
- **CITY:** CAESAREA
- **PROVINCE COUNTRY:** L3
- **ZIP:** 38900

**IceCure Medical Ltd.**

**7 Ha'Eshel St., PO Box 3163**

**Caesarea, 3079504 Israel**

April 8, 2026

*<u>VIA EDGAR</u>*

Securities and Exchange Commission

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: IceCure Medical Ltd. (CIK 0001584371) <br> Registration Statement on Form F-1 (File No. 333-294827) (the "Registration Statement") <br> Request for Acceleration of Effective Date

Dear Sir or Madam:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), IceCure Medical Ltd. (the "Registrant") hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective on April 10, 2026 at 4:15 p.m., Eastern Time, or as soon as practicable thereafter.

The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Eric Victorson, Esq. of Sullivan & Worcester LLP at (212) 660-3092 and that such effectiveness also be confirmed in writing.

---

| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| IceCure Medical Ltd. | IceCure Medical Ltd. | IceCure Medical Ltd. |
| By: | /s/ Eyal Shamir | /s/ Eyal Shamir |
|  | Name: | Eyal Shamir |
|  | Title: | Chief Executive Officer |

---