Itamar Medical Ltd.

9 Halamish Street

Caesarea 3088900, Israel


January 28, 2020




United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.

Washington, D.C. 20549-6010


Attention: Irene Paik


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  


cc: (via email)
  Shy Basson, Itamar Medical Ltd.
  Josh Kiernan, Esq., Latham & Watkins LLP
  Nathan Ajiashvili, Esq., Latham & Watkins LLP
  Michael D. Maline, Esq., Goodwin Procter LLP