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March 19, 2024
Shahar Hania
Chief Executive Officer
Rail Vision Ltd.
15 Ha Tidhar St
Ra anana, 4366517
Israel
Re: Rail Vision Ltd.
Registration
Statement on Form F-3
Filed March 15,
2024
File No. 333-277963
Dear Shahar Hania:
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 Jenny
O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: David Huberman