NanoVibronix, Inc.
525 Executive Boulevard
Elmsford, New York 10523
December 14, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549
Attention: Jason L. Drory
| Re: | NanoVibronix, Inc. |
| Registration Statement on Form S-3 | |
| Filed on December 10, 2020 | |
| File No. 333-251264 (the “Registration Statement”) | |
| Request for Acceleration |
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 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 December 15, 2020, or as soon thereafter as practicable.
Should any member of the staff of the 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/ Brian Murphy | |
| Brian Murphy | ||
| Chief Executive Officer | ||
| cc: | Rick A. Werner, Esq., Haynes and Boone, LLP |