View:
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.
Registration
Statement on Form F-3
Filed April 12,
2024
File No. 333-278645
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 Sarah
Sidwell at 202-551-4733 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: David Huberman