August 29, 2023
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549
Attention: Matthew Derby
| Re: | Medigus Ltd. | |
| Registration Statement on Form F-3 | ||
| Filed May 16, 2023, as amended on August 18, 2023 | ||
| Registration No. 333-271984 |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on August 31, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Medigus Ltd. (the “Company”) or its counsel may request via telephone call to the staff. Please contact by email to our counsel, Meitar Law Offices, by emailing Dr. Shachar Hadar, Adv. at shacharh@meitar.com, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
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| Sincerely yours, | ||
| Medigus Ltd. | ||
| By: | /s/ Liron Carmel | |
| Liron Carmel | ||
| Chief Executive Officer | ||
| cc: | Dr. Shachar Hadar, Adv. |