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                                January 14, 2022

       Israel Bar
       Chief Executive Officer
       Maris Tech Ltd.
       2 Yitzhak Modai Street
       Rehovot, Israel 7608804

                                                        Re: Maris Tech Ltd.
                                                            Amendment No. 6 to
                                                            Registration
Statement on Form F-1
                                                            Filed January 11,
2022
                                                            File No. 333-260670

       Dear Mr. Bar:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
January 10, 2022, letter.

       Amendment No. 6 to Registration Statement on Form F-1

       General

   1.                                                   We note your response
to prior comment three and reissue that comment. Please revise
                                                        your disclosure to
describe the exclusive forum and jury trial waiver provisions contained
                                                        in the exhibits, and
the related risks to investors, as previously requested. Include
                                                        disclosure regarding
the concurrent federal and state jurisdiction created by the Securities
                                                        Act, in light of the
clause you cite that nothing "shall limit or restrict the federal district
                                                        court in which a Holder
may bring a claim under the U.S. federal securities laws."
 Israel Bar
FirstName
Maris TechLastNameIsrael  Bar
            Ltd.
Comapany
January  14,NameMaris
            2022       Tech Ltd.
January
Page  2 14, 2022 Page 2
FirstName LastName
2.       We note your revisions in response to prior comment two. Please
explain the reasons for
         structuring the overallotment option in the way you disclose,
particularly since it appears
         the amount of proceeds you may receive could vary greatly depending
the security used to
         cover overallotments. Also clarify whether the underwriters will
receive any commissions
         or discounts with respect to overallotment warrants, in light of the
expected price of
         $0.001. Please disclose the range of proceeds that you will receive if
the overallotment
         option is exercised entirely for shares, on the one hand, or for
warrants, on the other hand.
       You may contact SiSi Cheng at 202-551-5004 or John Cash at 202-551-3768
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Jennifer Angelini at 202-551-3047 or Geoffrey Kruczek at 202-551-3641 with any
other
questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of
Manufacturing
cc:      Angela Gomes