0001493152-23-033037.txt : 20231020 0001493152-23-033037.hdr.sgml : 20231020 20230919142252 ACCESSION NUMBER: 0001493152-23-033037 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230919 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NanoVibronix, Inc. CENTRAL INDEX KEY: 0001326706 STANDARD INDUSTRIAL CLASSIFICATION: ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 525 EXECUTIVE BLVD CITY: ELMSFORD STATE: NY ZIP: 10523 BUSINESS PHONE: (914) 233-3004 MAIL ADDRESS: STREET 1: 525 EXECUTIVE BLVD CITY: ELMSFORD STATE: NY ZIP: 10523 FORMER COMPANY: FORMER CONFORMED NAME: Nano Vibronix, Inc. DATE OF NAME CHANGE: 20111206 FORMER COMPANY: FORMER CONFORMED NAME: Nano Vibronix Inc DATE OF NAME CHANGE: 20050510 CORRESP 1 filename1.htm

NanoVibronix, Inc.

525 Executive Boulevard

Elmsford, New York 10523

September 19, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

Securities and Exchange Commission

Washington, D.C. 20549

Attention: Nicholas O’Leary

Re:	NanoVibronix, Inc.

Registration Statement on Form S-3

Filed on September 12, 2023

File No. 333-274482 (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 10:00 a.m., Eastern Time, on September 21, 2023, 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: Jayun Koo, Esq. at (212) 835-4823.

	Very truly yours,

	NANOVIBRONIX, INC.

	By:	/s/ Brian Murphy
		Brian Murphy
		Chief Executive Officer

cc:	Jayun Koo, Esq., Haynes and Boone, LLP