NanoVibronix, Inc.
525 Executive Blvd.

Elmsford, NY 10523

 

 

February 14, 2019

 

By EDGAR

 


United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.

Washington, D.C. 20549

Attention: Eric Atallah

 

  RE: NanoVibronix, Inc.
Registration Statement on Form S-3
Filed December 31, 2018
Request for Acceleration
    File No. 333-229106

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, NanoVibronix, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-mentioned Registration Statement on Form S-3 (the “Registration Statement”) to 5:00 p.m., Eastern Time on February 15, 2019, or as soon thereafter as practicable.

 

Should any member of the staff of the U.S. Securities and Exchange Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Rick A. Werner, Esq. at (212) 659-4974. 

 

Very truly yours,  
     
  NanoVibronix, Inc.
     
  By: /s/ Stephen Brown
    Stephen Brown 
Chief Financial Officer