TEXT-EXTRACT 2 filename2.txt March 19, 2020 Yael Sandler Chief Financial Officer Nano Dimension Ltd. 2 Ilan Ramon Street Ness Ziona 7403635 Israel Re: Nano Dimension Ltd. Registration Statement on Form F-1 filed March 16, 2020 File No. 333-237222 Dear Ms. Sandler: 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 Geoff Kruczek at (202) 551-3641 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Oded Har-Even, Esq.