January 27, 2020

Gilad Glick
Chief Executive Officer
Itamar Medical Ltd.
3290 Cumberland Club Drive
Atlanta, GA 30339

       Re: Itamar Medical Ltd.
           Draft Registration Statement on Form F-1
           Submitted January 14, 2020
           CIK No. 0001613170

Dear Mr. Glick:

       This is to advise you that we do not intend to review your registration

        We request that you publicly file your registration statement no later
than 48 hours prior
to the requested effective date and time. Please refer to Rules 460 and 461
regarding requests for
acceleration. 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.

       Please contact Irene Paik at 202-551-6553 with any questions.


                                                             Division of
Corporation Finance
                                                             Office of Life
cc:    Nathan Ajiashvili - Latham & Watkins LLP