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Roth Capital Partners, LLC

888 San Clemente Drive

Newport Beach, CA 92660

 

 

 

 

December 19, 2017

 

 

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention: Jeff N. Kauten

 

RE: Registration Statement on Form S-1
  File No. 333-221741

 

Dear Mr. Kauten:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Roth Capital Partners, LLC, in its capacity as placement agent, pursuant to that certain registration statement on Form S-1, File No. 333-221741 (the “Registration Statement”) of My Size, Inc., hereby respectfully requests that the Registration Statement be declared effective at 5:30 P.M., Washington, D.C. time, on December 19, 2017, or as soon as practicable thereafter. The undersigned affirms that it is aware of its obligations under the Securities Act in connection with this offering.

  Respectfully,
     
  ROTH CAPITAL PARTNERS, LLC
     
  By: /s/ Aaron M. Gurewitz 
    Name: Aaron M. Gurewitz
    Title: Head of Equity Capital Markets