IR-Med, Inc.
ZHR Industrial Zone
Rosh Pina, Israel, 1231400
May 23, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington D.C. 20549
| RE: | IR-Med, Inc. | |
| File No. 333-287229 | ||
| Registration Statement on Form S-1 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:05 p.m. Eastern Time on May 27, 2025, or as soon thereafter as is practicable.
Sincerely,
| IR-Med, Inc. | ||
| By: | /s/ Sharon Levkoviz | |
| Sharon Levkoviz | ||
| Chief Financial Officer | ||
| cc: | Ron Ben-Bassat, Sullivan & Worcester LLP | |