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                          January 19, 2024

       Harel Gadot
       President, Chief Executive Officer and Chairman
       Microbot Medical Inc.
       288 Grove Street, Suite 388
       Braintree, MA 02184

                                                        Re: Microbot Medical
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed January 12,
2024
                                                            File No. 333-276487

       Dear Harel Gadot:

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

               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 Margaret
Sawicki at 202-551-7153 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Industrial Applications and

                          Services
       cc:                                              Stephen E. Fox, Esq.