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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