Itamar Medical Ltd.
9 Halamish Street
Caesarea 3088900, Israel
January 28, 2020
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
|Re:||Itamar Medical Ltd.|
Registration Statement on Form F-1
CIK No. 0001613170
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form F-1 (the “Registration Statement”) of Itamar Medical Ltd. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on January 30, 2020, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Nathan Ajiashvili at (212) 906-2916.
Thank you for your assistance in this matter.
[signature page follows]
|Very truly yours,|
|Itamar Medical Ltd.|
|By:||/s/ Gilad Glick|
|Name: Gilad Glick|
|Title: Chief Executive Officer|
|Shy Basson, Itamar Medical Ltd.|
|Josh Kiernan, Esq., Latham & Watkins LLP|
|Nathan Ajiashvili, Esq., Latham & Watkins LLP|
|Michael D. Maline, Esq., Goodwin Procter LLP|