United States securities and exchange commission logo January 10, 2024 Ronen Tsimerman Chief Financial Officer IceCure Medical Ltd. 7 Ha Eshel St., PO Box 3163 Caesarea, 3079504 Israel IceCure Medical Ltd. Re: IceCure Medical Ltd. Annual Report on Form 20-F filed March 29, 2023 File No. 001-40753 Dear Ronen Tsimerman: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Eric Victorson