United States securities and exchange commission logo

                          February 12, 2024

       Ofer Naveh
       Chief Financial Officer
       Rail Vision Ltd.
       15 Ha   Tidhar St
       Ra   anana, 4366517 Israel

                                                        Re: Rail Vision Ltd.
Statement on Form F-3
                                                            Filed February 5,
                                                            File No. 333-276869

       Dear Ofer Naveh:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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 Gregory
Herbers at 202-551-8028 with any questions.


                          Division of Corporation Finance

                          Office of Manufacturing
       cc:                                              David A. Huberman