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