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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.
Registration
Statement on Form F-3
Filed February 5,
2024
File No. 333-276869
Dear Ofer Naveh:
This is to advise you that we have not reviewed and will not
review your registration
statement.
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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: David A. Huberman