April 16, 2021 |
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D.C. 20549
Attention: Jay Mumford
RE: | On Track Innovations Ltd. Registration Statement on Form S-1 | ||
File No. 333-254921 |
Dear Mr. Mumford:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, On Track Innovations Ltd. (the “Registrant”) hereby requests that the effective date of the above-referenced registration statement be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time, on April 20, 2021, or as soon as practicable thereafter.
The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Howard E. Berkenblit of Sullivan & Worcester LLP at (617) 338-2979 and that such effectiveness also be confirmed in writing.
[Signature page follows]
OTI Innovative Cashless Payments Solutions
5 Hatnufa St., 4th floor, Yokneam 2069200 ISRAEL | Tel. +972 (4) 686-8000 Fax. +972 (4) 693-8887
info@otiglobal.com www.otiglobal.com
Very truly yours, | |||
On Track Innovations Ltd. | |||
By: | /s/ Yehuda Holtzman | ||
Name: | Yehuda Holtzman | ||
Title: | Chief Executive Officer |
OTI Innovative Cashless Payments Solutions
5 Hatnufa St., 4th floor, Yokneam 2069200 ISRAEL | Tel. +972 (4) 686-8000 Fax. +972 (4) 693-8887
info@otiglobal.com www.otiglobal.com