N2OFF, Inc.
HaPardes 134 (Meshek Sander)
Neve Yarak, Israel
August 20, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| Re: | N2OFF, Inc. | |
| Registration Statement on Form S-1 filed on August 6, 2025 | ||
| File No. 333-289293 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, N2OFF, Inc., hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:15 p.m. Eastern Time, on Friday, August 22, 2025, or as soon as practicable thereafter.
| Very truly yours, | ||
| N2OFF, Inc. | ||
| By: | /s/ David Palach | |
| David Palach | ||
| Chief Executive Officer | ||