United States securities and exchange commission logo

                           November 23, 2020

       Gilad Glick
       Chief Executive Officer
       Itamar Medical Ltd.
       9 Halamish Street
       Caesarea 3088900, Israel

                                                        Re: Itamar Medical Ltd.
Statement on Form F-3
                                                            Filed November 18,
                                                            File No. 333-250155

       Dear Mr. Glick:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Jeffrey
Gabor at 202-551-2544 with any questions.


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Nathan Ajiashvili, Esq.