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                            October 14, 2022

       Asher Dahan
       Chief Executive Officer
       Wearable Devices Ltd.
       2 Ha-Ta   asiya St.
       Yokne   am Illit, 2069803
       Israel

                                                        Re: Wearable Devices
Ltd.
                                                            Post-Effective
Amendment No. 1 to
                                                            Registration
Statement on Form F-1
                                                            Filed September 30,
2022
                                                            File No. 333-262838

       Dear Asher Dahan:

              We have reviewed your post-effective amendment 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.

       Post-Effective Amendment No. 1 to Form F-1 Registration Statement Filed
September 30, 2022

       Cover Page

   1.                                                   We note your disclosure
on page 6 that because your volume weighted average stock price
                                                        was less than the
exercise floor of $2.00 for the Warrants, the exercise price of the
                                                        Warrants will be
adjusted to $2.00 after the close of trading on December 14, 2022.
                                                        Please revise your
cover page to disclose the Exercise Price Adjustment. Additionally,
                                                        please clarify your
cover page to disclose, if true, that 1,125,000 of the ordinary shares
                                                        identified on the cover
page are those shares issuable upon the exercise of the
                                                        1,125,000 warrants
issued to the underwriter as part of the over-allotment option granted
                                                        to the underwriter in
connection with the IPO.
 Asher Dahan
Wearable Devices Ltd.
October 14, 2022
Page 2
Risk Factors
Alpha and other investors in April 2021 financing are entitled to additional
Ordinary Shares and
warrants or additional shares. . ., page 25

2.       Please revise this risk factor, including the caption, to reflect the
fact that your IPO has
         closed. Revise to state whether your IPO closed with a pre-money
valuation of
         $26,400,000 or lower and to clearly disclose when any additional
securities will be issued
         and in what amount. Please expand your statement that this will "cause
further dilution to
         your share ownership" to disclose the extent of the dilution your
shareholders will
         experience as a result of the additional securities to be issued.
Related Party Transactions
Share Purchase Agreement with Alpha, page 90

3.     You state on page 90 that "Alpha and other investors in [the] April 2021
financing waived
       their rights under the per share purchase price protection provision
(described above) with
       respect to the securities issued in our IPO. . . ". However, you
disclose on page 25 that
       Alpha and the other investors "waived their rights under the per share
purchase price
       protection provision (described above) as of the date of the IPO with
respect to the
       securities issued in the IPO" and state the investors are entitled to
any such adjustments at
       a later date. Please reconcile and revise your disclosure on page 90 to
avoid suggesting
       that any right to additional securities was waived in its entirety.
Revise to clearly state, if
       true, that any adjustments required by Section 2.1(d) of your Share
Purchase Agreement
       with Alpha, including with respect to securities issued in your IPO,
will be effected at the
       time the Warrants, including the Additional Warrants, issued to the
purchasers in the IPO
       are adjusted pursuant to their respective terms. Clarify whether this
means Alpha and the
       other investors are entitled to additional securities and in what
amounts. Further, revise
       your disclosure in this section to reflect the fact your IPO has closed
and remove language
       that was modified by the IPO closing and by subsequent agreement. For
example, you
FirstName LastNameAsher Dahan
       state that the additional securities will be issued to Alpha and the
other investors "within
Comapany    NameWearable
       14 days  following theDevices  Ltd. of our initial public offering," but
this appears to have
                               completion
Octoberbeen
         14, modified
             2022 Pageby2 the June 2022 consent.
FirstName LastName
 Asher Dahan
FirstName LastNameAsher Dahan
Wearable Devices Ltd.
Comapany
October 14,NameWearable
            2022        Devices Ltd.
October
Page 3 14, 2022 Page 3
FirstName LastName
        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 Patrick Faller, Staff Attorney, at (202) 551-4438 or Jan
Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:      Oded Har-Even