Rail Vision Ltd.

15 Ha’Tidhar St

Ra’anana, 4366517 Israel


March 25, 2022




Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549


  RE: Rail Vision Ltd. (CIK 0001743905)
    Registration Statement No. 333-262854 on Form F-1 (the “Registration Statement”)


Ladies and Gentlemen:


Rail Vision Ltd. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), so that it may become effective on March 28, 2022 at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.


The undersigned respectfully requests that it be notified of the effectiveness of the Registration Statement by telephone call to our counsel, McDermott Will & Emery LLP, by calling Gary Emmanuel at (212) 547-5541. The Company hereby authorizes Mr. Emmanuel to orally modify or withdraw this request for acceleration.  




Very truly yours,
  By: /s/ Ofer Naveh

Ofer Naveh

Chief Financial Officer