United States securities and exchange commission logo

                              August 11, 2020

       Ran Poliakine
       Chief Executive Officer
       Nano-X Imaging Ltd.
       Communications Center
       Neve Ilan, Israel 9085000

                                                        Re: Nano-X Imaging Ltd.
Statement on Form F-1
                                                            Filed July 31, 2020
                                                            File No. 333-240209

       Dear Mr. Poliakine:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Form F-1 filed July 31, 2020

       Our Strategy, page 3

   1.                                                   We note your updated
disclosure that you have now "entered into collaboration
                                                        agreements with
cloud-based enterprises." Please describe the material terms of these
                                                        agreements. In
addition, please file the collaboration agreements as exhibits or tell us why
                                                        you believe these
agreements are not required to be filed. See Item 601(b)(10) of
                                                        Regulation S-K.
       Collaboration Agreement with SK Telecom, page 93

   2.                                                   Please disclose the
material terms of your material agreements, such as the expiration term
                                                        and termination
provisions of your collaboration agreement with SK Telecom. Please file
                                                        the agreement as an
exhibit or tell us why you believe such agreement is not required to be
 Ran Poliakine
Nano-X Imaging Ltd.
August 11, 2020
Page 2
      filed. See Item 601(b)(10) of Regulation S-K.

3.    On page 5 and page 77 you state you have not elected to opt out of the
extended transition
      period under Section 107(b) of the JOBS Act. However, your risk factor
disclosure on
      page 45 states that you have elected to opt out of this provision. Please
correct these
      apparent inconsistencies. If you elect to opt out of these provisions,
please indicate as such
      on the cover page.

        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration

       You may contact Kate Tillan at 202-551-3604 or Li Xiao at 202-551-4391
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Jason L. Drory at 202-551-8342 or Mary Beth Breslin at 202-551-3625 with any
other questions.

FirstName LastNameRan Poliakine
                                                             Division of
Corporation Finance
Comapany NameNano-X Imaging Ltd.
                                                             Office of Life
August 11, 2020 Page 2
cc:       Andrea Nicolas, Esq.
FirstName LastName