Tenon Medical, Inc.
104 Cooper Court
Los Gatos, CA 95032
July 1, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Nicholas O’Leary
| Re: | Tenon Medical, Inc. Request for Acceleration |
Registration Statement on Form S-1, as amended
File No. 333-279336
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Tenon Medical, Inc., a Delaware corporation (the “Company”), respectfully requests that the effective date of its Registration Statement on Form S-1 (File No. 333-279336), as amended (the “Registration Statement”), be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on Tuesday, July 3, 2024, or as soon thereafter as possible. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Sichenzia Ross Ference Carmel LLP by calling Jeffrey Wofford at (646) 876-0618.
| Very truly yours, | ||
| By: | /s/ Steven M. Foster | |
| Name: | Steven M. Foster | |
| Title: | Chief Executive Officer | |
| cc: | Jeffrey Wofford, Sichenzia Ross Ference Carmel LLP |