CORRESP 1 filename1.htm

 

February 6, 2025

 

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Mr. Nicholas O’Leary

 

  Re:

Odysight.ai Inc.

Registration Statement on Form S-1

Filed December 12, 2024

File No. 333-283773

 

Dear Mr. O’Leary:

 

Reference is made to our letter, filed as correspondence with the U.S. Securities and Exchange Commission via EDGAR on February 4, 2025, in which we requested the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 5:00 p.m. Eastern time, on Tuesday, February 4, 2025. We are no longer requesting that the Registration Statement be declared effective at that date and time, and we hereby formally withdraw our prior request for acceleration of the effective date of the above-captioned Registration Statement, as amended.

 

  Very truly yours,
   
  The Benchmark Company, LLC
   
  By: /s/ Michael S. Jacobs
  Name: Michael S. Jacobs
  Title: Head of Equity Capital Markets

 

cc: Yehu Ofer, Odysight.ai Inc.
  Richard A. Friedman, Sheppard, Mullin, Richter & Hampton LLP
  Gary Emmanuel, Greenberg Traurig, P.A.