TEXT-EXTRACT 2 filename2.txt November 30, 2018 Or Eisenberg Acting Chief Executive Officer and Chief Financial Officer Wize Pharma, Inc. 24 Hanagar Street Hod Hasharon, Israel 4527708 Re: Wize Pharma, Inc. Registration Statement on Form S-1 Filed November 21, 2018 File No. 333-228516 Dear Mr. Eisenberg: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jeffrey Gabor at 202-551-2544 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Gregory Sichenzia, Esq.