Lifeward Ltd.

200 Donald Lynch Blvd.
Marlborough, MA 01752

 

January 2, 2026

 

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:                             Lifeward Ltd.

Registration Statement on Form S-3
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.

[Remainder of the page intentionally left blank]