May 7, 2021
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| Attention: | Division of Corporation Finance, Office of Life Sciences |
| Ms. Kasey Robinson |
| Re: | ScoutCam Inc. Registration Statement on Form S-1 File No. 333-255752 |
VIA EDGAR
Dear Ms. Robinson:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, ScoutCam Inc. (the “Registrant”) hereby respectfully requests that the effectiveness of the Registration Statement on Form S-1 (File No. 333-255752) of the Registrant (the “Registration Statement”) be accelerated so that the Registration Statement will be declared effective at 5:00 p.m., Eastern Time, on May 10, 2021, or as soon thereafter as may be practicable.
It would be appreciated if, promptly after the Registration Statement has become effective, you would so confirm that event with our outside counsel, Dr. Shachar Hadar of Meitar | Law Offices, by email at shacharh@meitar.com. The Company hereby authorizes Dr. Hadar to orally modify or withdraw this request for acceleration.
| Sincerely, | |
| /s/ Yovav Sameah | |
| Yovav Sameah | |
| Chief Executive Officer |
| cc: | Shachar Hadar, Adv., Meitar | Law Offices |