Form DEL AM Tenon Medical, Inc.
August 13, 2026
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Delaying Amendment for Tenon Medical, Inc. |
| Registration Statement on Form S-3 (File No. 333-298245) |
Ladies and Gentlemen:
Reference is made to the Registration Statement on Form S-3 (File No. 333-298245) filed with the Securities and Exchange Commission by Tenon Medical, Inc. on August 11, 2026 (the “Registration Statement”). Pursuant to Rule 473(c) of the Securities Act of 1933, as amended (the “Act”), the following delaying amendment, prescribed by Rule 473(a) of the Act, is hereby incorporated into the facing page of the Registration Statement:
“The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date as the Commission, acting pursuant to said Section 8(a), may determine.”
If you have any questions or comments in connection with this delaying amendment, please contact Jeffrey Wofford, Esq. of Sichenzia Ross Ference Carmel LLP at (646) 876-0618.
| Sincerely, | ||
| TENON MEDICAL, INC. | ||
| By: | /s/ Steven Foster | |
| Name: | Steven Foster | |
| Title: | Chief Executive Officer | |
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