United States securities and exchange commission logo January 21, 2021 Ran Poliakine Chief Executive Officer Nano-X Imaging Ltd. Communications Center Neve Ilan, Israel 9085000 Re: Nano-X Imaging Ltd. Draft Registration Statement on Form F-1 Submitted January 19, 2021 CIK No. 0001795251 Dear Mr. Poliakine: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. 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 Kasey Robinson at 202-551-5880 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Andrea L. Nicol s