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                              October 27, 2021

       Sharon Levkoviz
       Chief Financial Officer
       IR-Med, Inc.
       Z.H.R. Industrial Zone
       Rosh Pina, Israel

                                                        Re: IR-Med, Inc.
                                                            Amendment No. 2 to
Registration Statement on Form S-1
                                                            Filed October 21,
2021
                                                            File No. 333-255894

       Dear Mr. Levkoviz:

               We have reviewed your amended registration statement and have
the following
       comments. 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.

       Amendment No. 2 to Registration Statement on Form S-1 filed on October
21, 2021

       Exhibit 23.1 Consent of Independent Registered Public Accounting Firm,
page 1

   1.                                                   We refer to the
auditor's consent that consents to the consolidated financial statements of
                                                        IR-Med, Inc., included
herein. However, we note that the consolidated financial
                                                        statements of IR-Med,
Inc. are not included in the amendment to Form S-1. Please file a
                                                        full amendment with
consolidated financial statements and an updated consent from your
                                                        auditors.
 Sharon Levkoviz
FirstName LastNameSharon Levkoviz
IR-Med, Inc.
Comapany
October 27,NameIR-Med,
            2021       Inc.
October
Page 2 27, 2021 Page 2
FirstName LastName
       You may contact Kristin Lochhead at (202) 551-3664 or Mary Mast (202)
551-3613 if
you have questions regarding our comment on the financial statements and
related
matters. Please contact Abby Adams at (202) 551-6902 or Jeff Gabor at (202)
551-2544 with
any other questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Life
Sciences
cc:      David Aboudi, Esq.