NanoVibronix, Inc.

9 Derech Hashalom Street

Nesher, Israel 36651

 

October 31, 2017

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549

Attention: Timothy Buchmiller

 

Re: NanoVibronix, Inc.  
  Registration Statement on Form S-1, originally filed on June 21, 2017  
  File No. 333- 218871, as amended (the “Registration Statement”)  
  Request for Acceleration  

 

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, NanoVibronix, Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the Registration Statement so that it may become effective at 5:00 p.m., Eastern Time, on November 1, 2017, or as soon thereafter as practicable.

 

  Very truly yours,
     
  NANOVIBRONIX, INC.
     
  By: /s/ Stephen Brown
    Stephen Brown
    Chief Financial Officer  

             

 

cc:    Rick A. Werner, Esq., Haynes and Boone, LLP