IceCure Medical Ltd.
7 Ha’Eshel St., PO Box 3163
Caesarea, 3079504 Israel
April 8, 2026
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | IceCure Medical Ltd. (CIK 0001584371) |
| Registration Statement on Form F-1 (File No. 333-294827) (the “Registration Statement”) | |
| Request for Acceleration of Effective Date |
Dear Sir or Madam:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), IceCure Medical Ltd. (the “Registrant”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective on April 10, 2026 at 4:15 p.m., Eastern Time, or as soon as practicable thereafter.
The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Eric Victorson, Esq. of Sullivan & Worcester LLP at (212) 660-3092 and that such effectiveness also be confirmed in writing.
| Very truly yours, | |||
| IceCure Medical Ltd. | |||
| By: | /s/ Eyal Shamir | ||
| Name: | Eyal Shamir | ||
| Title: | Chief Executive Officer | ||