United States securities and exchange commission logo March 9, 2023 Ran Daniel Chief Financial Officer Nano-X Imaging Ltd. Communication Center Neve Ilan , Israel 9085000 Re: Nano-X Imaging Ltd. Form 20-F for Fiscal Year Ended December 31, 2021 Filed May 2, 2022 File No. 001-39461 Dear Ran Daniel: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services