United States securities and exchange commission logo

                           April 19, 2024

       Shahar Hania
       Chief Executive Officer
       Rail Vision Ltd.
       15 Ha   Tidhar St
       Ra   anana, 4366517 Israel

                                                        Re: Rail Vision Ltd.
Statement on Form F-3
                                                            Filed April 12,
                                                            File No. 333-278645

       Dear Shahar Hania:

              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 Sarah
Sidwell at 202-551-4733 with any questions.


                           Division of Corporation Finance

                           Office of Manufacturing
       cc:                                              David Huberman