# CORRESP — Wearable Devices Ltd.  (WLDS, WLDSW)  (CIK 0001887673)

> <strong>Wearable Devices Ltd.  (WLDS, WLDSW)  (CIK 0001887673) → SEC staff</strong> · filed 2025-12-22 · ticker WLDS, WLDSW · SIC 3576

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0001213900-25-124243
- **Form:** CORRESP
- **Filer:** Wearable Devices Ltd.  (WLDS, WLDSW)  (CIK 0001887673)
- **CIK:** 0001887673
- **Ticker:** WLDS, WLDSW
- **Filed:** 2025-12-22
- **SIC industry:** 3576
- **HQ:** Yokne'am Illit, L3

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/1887673/000121390025124243/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1887673&type=UPLOAD&dateb=&owner=include&count=40

## Other comment-letter activity for Wearable Devices Ltd.  (WLDS, WLDSW)  (CIK 0001887673)

- CORRESP — 2026-05-19 — /comment-letter/0001213900-26-059030
- UPLOAD — 2026-05-19 — /comment-letter/0000000000-26-005121
- UPLOAD — 2026-02-27 — /comment-letter/0000000000-26-002048
- CORRESP — 2026-02-27 — /comment-letter/0001213900-26-021248
- CORRESP — 2025-12-22 — /comment-letter/0001213900-25-124161
- CORRESP — 2025-11-20 — /comment-letter/0001213900-25-113112
- CORRESP — 2025-10-01 — /comment-letter/0001213900-25-094391
- UPLOAD — 2025-09-30 — /comment-letter/0000000000-25-010669

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, Wearable Devices Ltd.  (WLDS, WLDSW)  (CIK 0001887673) (CIK 0001887673), filed 2025-12-22, accession 0001213900-25-124243. Retrieved via MORVS 2026-11-03 from https://api.morvs.ai/comment-letter/0001213900-25-124243.

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