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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
  on February 17, 2023</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0in; margin-bottom: 0in; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNDER</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WEARABLE DEVICES LTD. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>State of Israel</B></FONT></TD>
      <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Not applicable</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State or other jurisdiction of<BR>
  incorporation or organization)</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S. Employer <BR>
  Identification No.)</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2 Ha-Ta&rsquo;asiya Street, Yokne&rsquo;am Illit,
  2069803 Israel</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Offices)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Wearable Devices Ltd. 2015 Share Option Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Mudra Wearable, Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>24A Trolley Square #2203</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Wilmington, DE 19806 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, Address and Telephone Number of Agent for
  Service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">COPIES TO:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Oded Har-Even, Esq. </B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Reut Alfiah, Adv.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Howard Berkenblit, Esq.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Sullivan &amp; Worcester LLP</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1633 Broadway </B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, NY 10019</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: 212.660.3000</B></P></TD>
      <TD>&nbsp;</TD>
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Sullivan &amp; Worcester Tel-Aviv (Har-Even
      &amp; Co.)</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>HaArba&rsquo;a Towers</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>28 HaArba&rsquo;a St.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>North Tower, 35th floor</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel-Aviv, Israel 6473925<BR>
      Tel:&nbsp;+972.74.758.0480</B></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See definitions of &ldquo;large
  accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo; and &ldquo;emerging growth company&rdquo;
  in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 23%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer &#9744;</FONT></TD>
      <TD STYLE="width: 47%">&nbsp;</TD>
      <TD STYLE="width: 30%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer &#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer &#9744;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company &#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company &#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an emerging growth company, indicate by check mark if the registrant
  has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
  to Section 7(a)(2)(B) of the Securities Act. &#9746;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The information specified in Item 1 and Item 2
  of Part I of Registration Statement on Form S-8 is omitted from this Registration Statement on Form S-8 (this &ldquo;<B>Registration Statement</B>&rdquo;).
  The documents containing the information specified in Part I of Form S-8 will be delivered to the participants in the plan covered by
  this Registration Statement as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the &ldquo;<B>Securities Act</B>&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ITEM&nbsp;3.</B></FONT><FONT STYLE="font-size: 10pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>INCORPORATION
  OF DOCUMENTS BY REFERENCE</B></FONT></FONT></P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following documents filed by Wearable Devices
  Ltd., an Israeli company (the &ldquo;<B>Registrant</B>&rdquo;), with the U.S. Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;)
  are incorporated by reference into this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(a) The Registrant&rsquo;s preliminary prospectus
  dated February 17, 2023 filed pursuant to Rule 424(b) under the Securities Act relating to the Registrant&rsquo;s Registration Statement
  on <A HREF="https://www.sec.gov/Archives/edgar/data/1887673/000121390023012854/ea173837-posam_wearabledev.htm" STYLE="-sec-extract: exhibit">Form F-1</A>, as amended (File No. 333-262838), which contains audited financial statements for the Registrant&rsquo;s latest fiscal year
  for which such statements have been filed;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-indent: 0.5in">(b) The Registrant&rsquo;s Reports on Form 6-K
  filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/1887673/000121390022058006/ea165832-6k_wearable.htm">September 22, 2022</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1887673/000121390022060289/ea166560-6k_wearable.htm">September 30, 2022</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1887673/000121390022068416/ea167920-6k_wearable.htm">November 2, 2022</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1887673/000121390022071290/ea168439-6k_wearabledevices.htm">November 10, 2022</A> (first two paragraphs and the
  section entitled &ldquo;Forward-Looking Statements&rdquo; only), <A HREF="https://www.sec.gov/Archives/edgar/data/1887673/000121390022075264/ea169278-6k_wearabledevices.htm">November 25, 2022</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1887673/000121390022081372/ea170570-6k_wearable.htm">December 20, 2022</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1887673/000121390023000822/ea171241-6k_wearable.htm">January 4, 2023</A> (first two and
  fourth paragraphs and the section entitled &ldquo;Forward-Looking Statements&rdquo; only), <A HREF="https://www.sec.gov/Archives/edgar/data/1887673/000121390023001836/ea171413-6k_wearabledev.htm">January 10, 2023</A> (first paragraph and the section
  entitled &ldquo;Forward-Looking Statements&rdquo; only), <A HREF="https://www.sec.gov/Archives/edgar/data/1887673/000121390023009546/ea173069-6k_wearable.htm">February 9, 2023</A> (first two paragraphs and the section entitled &ldquo;Forward-Looking
  Statements&rdquo; only) and <A HREF="https://www.sec.gov/Archives/edgar/data/1887673/000121390023012270/ea173760-6k_wearable.htm">February 16, 2023</A> (first two paragraphs and the section entitled &ldquo;Forward-Looking Statements&rdquo;
  only); and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(c) The description of the Registrant&rsquo;s ordinary
  shares, NIS 0.01 par value per share, (the &ldquo;<B>Ordinary Shares</B>&rdquo;),which is contained in the Registrant&rsquo;s Registration
  Statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1887673/000121390022055087/ea165606-8a12b_wearable.htm">Form 8-A</A> filed on September 9, 2022 (File No. 001-41502) under the Securities Exchange Act of 1934, as amended (the &ldquo;<B>Exchange
  Act</B>&rdquo;), including any amendment or report filed for the purpose of updating such description.</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">All&nbsp;documents, reports and definitive proxy
  or information statements filed by the Registrant pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the Exchange Act and all reports
  on Form 6-K subsequently filed by the Registrant which state that they are incorporated by reference herein on or after the date of this
  Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities
  offered hereby have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated by reference
  in this Registration Statement and to be part hereof from the date of filing of such documents. Any statement contained in a document
  incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration
  Statement to the extent that a statement contained herein or in any subsequently filed document that also is deemed to be incorporated
  by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as
  so modified or superseded, to constitute a part of this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ITEM&nbsp;4.
  DESCRIPTION OF SECURITIES</B></FONT></P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ITEM&nbsp;5.
  INTERESTS OF NAMED EXPERTS AND COUNSEL</B></FONT></P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ITEM&nbsp;6.
  INDEMNIFICATION&nbsp;OF DIRECTORS AND OFFICERS</B></FONT></P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Indemnification</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Israeli Companies Law, 5759-1999 (the &ldquo;<B>Companies
  Law</B>&rdquo;) provide that a company may indemnify an office holder against the following liabilities and expenses incurred for acts
  performed by him or her as an office holder, either pursuant to an undertaking made in advance of an event or following an event, provided
  its articles of association include a provision authorizing such indemnification:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
  financial liability imposed on him or her in favor of another person by any judgment concerning an act performed in his or her capacity
  as an office holder, including a settlement or arbitrator&rsquo;s award approved by a court;</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <P STYLE="margin: 0"></P>
  
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  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 24px">&nbsp;</TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">reasonable litigation expenses, including attorneys&rsquo; fees, expended by the office holder as a result of an investigation or proceeding instituted against him or her by an authority authorized to conduct such investigation or proceeding, provided that (1) no indictment (as defined in the Companies Law) was filed against such office holder as a result of such investigation or proceeding; and (2) no financial liability as a substitute for the criminal proceeding (as defined in the Companies Law) was imposed upon him or her as a result of such investigation or proceeding, or, if such financial liability was imposed, it was imposed with respect to an offense that does not require proof of criminal intent (as defined in the Companies Law), or in connection with a monetary sanction;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">reasonable litigation expenses, including attorneys&rsquo; fees, expended by the office holder or imposed on him or her by a court: (1) in proceedings that the company institutes, or that another person institutes on the company&rsquo;s behalf, against him or her; (2) in a criminal proceeding of which he or she was acquitted; or (3) as a result of a conviction for a crime that does not require proof of criminal intent; and</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">expenses incurred by an office holder in connection with an Administrative Procedure under the Securities Law, including reasonable litigation expenses and reasonable attorneys&rsquo; fees. An &ldquo;Administrative Procedure&rdquo; is defined as a procedure pursuant to chapters H3 (Monetary Sanction by the Israeli Securities Authority), H4 (Administrative Enforcement Procedures of the Administrative Enforcement Committee) or I1 (Arrangement to prevent Procedures or Interruption of procedures subject to conditions) to the Securities Law.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Companies Law also permits a company to add
  provisions in the articles of association, to undertake in advance to indemnify an office holder, provided that if such indemnification
  relates to financial liability imposed on him or her, as described above, then the undertaking should be limited and shall detail the
  following foreseen events and amount or criteria:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 24px">&nbsp;</TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">to events that in the opinion of the board of directors can be foreseen based on the company&rsquo;s activities at the time that the undertaking to indemnify is made; and</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">in amount or criteria determined by the board of directors, at the time of the giving of such undertaking to indemnify, to be reasonable under the circumstances.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Registrant has entered into indemnification
  agreements with all of its directors and with all members of its senior management. Each such indemnification agreement provides the office
  holder with indemnification permitted under applicable law and up to a certain amount, and to the extent that these liabilities are not
  covered by directors and officer&rsquo;s insurance.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Exculpation</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Under the Companies Law, an Israeli company may
  not exculpate an office holder from liability for a breach of his or her duty of loyalty, but may exculpate in advance an office holder
  from his or her liability to the company, in whole or in part, for damages caused to the company as a result of a breach of his or her
  duty of care (other than in relation to distributions), but only if a provision authorizing such exculpation is included in its articles
  of association. The Registrant&rsquo;s amended and restated articles of association provide that it may exculpate, in whole or in part,
  any office holder from liability to it for damages caused to the company as a result of a breach of his or her duty of care, but prohibit
  an exculpation from liability arising from a transaction in which its controlling shareholder or officer has a personal interest. Subject
  to the aforesaid limitations, and to other limitations detailed in the indemnification agreements, the Registrant exculpates and releases
  its office holders from any and all liability to the Registrant related to any breach by them of their duty of care to us to the fullest
  extent permitted by law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;<I></I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I></I></P>
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
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      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Limitations</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Companies Law provides that we may not exculpate
  or indemnify an office holder nor enter into an insurance contract that would provide coverage for any liability incurred as a result
  of any of the following: (1) a breach by the office holder of his or her duty of loyalty unless (in the case of indemnity or insurance
  only, but not exculpation) the office holder acted in good faith and had a reasonable basis to believe that the act would not prejudice
  us; (2) a breach by the office holder of his or her duty of care if the breach was carried out intentionally or recklessly (as opposed
  to merely negligently); (3) any act or omission committed with the intent to derive an illegal personal benefit; or (4) any fine, monetary
  sanction, penalty or forfeit levied against the office holder.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Under the Companies Law, exculpation, indemnification
  and insurance of office holders in a public company must be approved by the compensation committee and the board of directors and, with
  respect to certain office holders or under certain circumstances, also by the shareholders.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Registrant&rsquo;s amended and restated articles
  of association permit it to exculpate (subject to the aforesaid limitation), indemnify and insure its office holders to the fullest extent
  permitted or to be permitted by the Companies Law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ITEM&nbsp;7.
  EXEMPTION FROM REGISTRATION CLAIMED.</B></FONT></P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  8. EXHIBITS.</B></FONT></P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="width: 9%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 90%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea173866ex5-1_wearable.htm">Opinion of Sullivan &amp; Worcester Tel Aviv (Har-Even &amp; Co.), Israeli counsel to Wearable Devices Ltd.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea173866ex23-1_wearable.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Ziv Haft, Certified Public Accountants, Isr., BDO member firm, an independent registered public accounting firm.</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea173866ex5-1_wearable.htm">Consent of Sullivan &amp; Worcester Tel Aviv (Har-Even &amp; Co.) (included in Exhibit 5.1)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_001">Power of Attorney (included on signature page)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1887673/000121390022008340/ea155863ex10-2_wearable.htm">Wearable Devices 2015 Share Option Plan (filed as Exhibit 10.2 to Form F-1 (File No. 333-262838) filed on February 18, 2022 and incorporated herein by reference)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea173866ex-fee_wearable.htm">Filing Fee Table</A></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ITEM&nbsp;9.
  UNDERTAKINGS</B></FONT></P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(a)</B></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The undersigned registrant hereby undertakes:</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>(1)</B> To file, during any period in which
  offers or sales are being made, a post-effective amendment to this registration statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in"><B>(i) </B>To include any prospectus required by
  Section 10(a)(3) of the Securities Act;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in"><B>(ii) </B>To reflect in the prospectus any facts
  or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which,
  individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding
  the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed
  that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the
  form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no
  more than a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in
  the effective registration statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in"><B>(iii) </B>To include any material information
  with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information
  in the registration statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Provided, however</I>, that paragraphs (a)(1)(i)
  and (a)(1)(ii) do not apply if the registration statement is on Form S-8, and the information required to be included in a post-effective
  amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to section
  13 or section 15(d) of the Exchange Act that are incorporated by reference in the registration statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>(2) </B>That, for the purpose of determining
  any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating
  to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
  thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>(3) </B>To remove from registration by means
  of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;<B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>(4) </B>That, for the purpose of determining
  liability of the registrant under the Securities Act to any purchaser in the initial distribution of the securities, the undersigned registrant
  undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless
  of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means
  of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer or
  sell such securities to such purchaser:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in"><B>(i) </B>Any preliminary prospectus or prospectus
  of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in"><B>(ii) </B>Any free writing prospectus relating
  to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in"><B>(iii) </B>The portion of any other free writing
  prospectus relating to the offering containing material information about the undersigned registrant or its securities provided by or
  on behalf of the undersigned registrant; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in"><B>(iv) </B>Any other communication that is an offer
  in the offering made by the undersigned registrant to the purchaser.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(b)</B></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant&rsquo;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(c)</B></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001"></A>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act of&nbsp;1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
  on Form F-1 and has duly caused this registration statement on Form S-8 to be signed on its behalf by the undersigned, thereunto duly
  authorized, in Yokne&rsquo;am Illit, Israel, on February 17, 2023.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WEARABLE DEVICES LTD.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 4%; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 36%; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By: </FONT></TD>
      <TD STYLE="white-space: nowrap; border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Asher Dahan </FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Asher Dahan </FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The undersigned officers and directors of Wearable
  Devices&nbsp;Ltd. hereby constitute and appoint each of Asher Dahan and Alon Mualem with full power of substitution, each of them singly
  his true and lawful attorneys-in-fact&nbsp;and agents to take any actions to enable Wearable Devices&nbsp;Ltd. to comply with the Securities
  Act, and any rules, regulations and requirements of the SEC, in connection with this registration statement on Form&nbsp;S-8, including
  the power and authority to sign for the undersigned in his name in the capacities indicated below any and all further amendments to this
  registration statement and any other registration statement filed pursuant to the provisions of Rule&nbsp;462 under the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act of 1933, this amendment to the registration statement on Form S-8 has been signed by the following persons in the capacities and on
  the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 39%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature </B>&nbsp;</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 39%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 20%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Asher Dahan</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer, Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 17, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Asher Dahan &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive Officer)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Alon Mualem</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 17, 2023</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; border-top: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alon Mualem</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Financial and Accounting Officer)</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Eli Bachar &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 17, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eli Bachar &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Yaacov Goldman</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 17, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yaacov Goldman</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Ilana Lurie </FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 17, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ilana Lurie </FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Guy Wagner</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 17, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Guy Wagner</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE
  UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the Securities Act of 1933, as amended,
  the undersigned, Mudra Wearable, Inc., the duly authorized representative in the United States of Wearable Devices Ltd., has signed this
  registration statement on February 17, 2023.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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      <TD STYLE="width: 40%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Mudra Wearable, Inc. </FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mudra Wearable, Inc. </FONT></TD></TR>
    </TABLE>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea173866-s8_wearable.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 59612}]
metadata_filer: {"company-data": {"conformed-name": "Wearable Devices Ltd.", "cik": "0001887673", "assigned-sic": "3576", "irs-number": "000000000", "state-of-incorporation": "L3", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-269869", "film-number": "23643723"}, "business-address": {"street1": "5 HA-TNUFA ST.", "city": "YOKNE'AM ILLIT", "state": "L3", "zip": "2066736", "phone": "97246185670"}, "mail-address": {"street1": "5 HA-TNUFA ST.", "city": "YOKNE'AM ILLIT", "state": "L3", "zip": "2066736"}}
text: As filed with the Securities and Exchange Commission
  on February 17, 2023
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  WEARABLE DEVICES LTD.
  (Exact name of registrant as specified in its charter)
  State of Israel
  Not applicable
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  2 Ha-Ta'asiya Street, Yokne'am Illit,
  2069803 Israel
  (Address of Principal Executive Offices)
  Wearable Devices Ltd. 2015 Share Option Plan
  (Full title of the plan)
  Mudra Wearable, Inc.
  24A Trolley Square #2203
  Wilmington, DE 19806
  (Name, Address and Telephone Number of Agent for
  Service)
  COPIES TO:
  Oded Har-Even, Esq.
  Reut Alfiah, Adv.
  Howard Berkenblit, Esq.
  Sullivan & Worcester LLP
  1633 Broadway
  New York, NY 10019
  Tel: 212.660.3000
  Sullivan & Worcester Tel-Aviv (Har-Even
      & Co.)
  HaArba'a Towers
  28 HaArba'a St.
  North Tower, 35th floor
  Tel-Aviv, Israel 6473925
  Tel: +972.74.758.0480
  Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See definitions of "large
  accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company"
  in Rule 12b-2 of the Exchange Act.
  Large accelerated filer ☐
  Accelerated filer ☐
  Non-accelerated filer ☐
  Smaller reporting company ☐
  Emerging growth company ☒
  If an emerging growth company, indicate by check mark if the registrant
  has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
  to Section 7(a)(2)(B) of the Securities Act. ☒
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The information specified in Item 1 and Item 2
  of Part I of Registration Statement on Form S-8 is omitted from this Registration Statement on Form S-8 (this "
  Registration Statement
  ").
  The documents containing the information specified in Part I of Form S-8 will be delivered to the participants in the plan covered by
  this Registration Statement as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the "
  Securities Act
  ").
  1
  PART II
  ITEM 3.
  INCORPORATION
  OF DOCUMENTS BY REFERENCE
  The following documents filed by Wearable Devices
  Ltd., an Israeli company (the "
  Registrant
  "), with the U.S. Securities and Exchange Commission (the "
  Commission
  ")
  are incorporated by reference into this Registration Statement:
  (a) The Registrant's preliminary prospectus
  dated February 17, 2023 filed pursuant to Rule 424(b) under the Securities Act relating to the Registrant's Registration Statement
  on
  Form F-1
  , as amended (File No. 333-262838), which contains audited financial statements for the Registrant's latest fiscal year
  for which such statements have been filed;
  (b) The Registrant's Reports on Form 6-K
  filed with the Commission on
  September 22, 2022
  ,
  September 30, 2022
  ,
  November 2, 2022
  ,
  November 10, 2022
  (first two paragraphs and the
  section entitled "Forward-Looking Statements" only),
  November 25, 2022
  ,
  December 20, 2022
  ,
  January 4, 2023
  (first two and
  fourth paragraphs and the section entitled "Forward-Looking Statements" only),
  January 10, 2023
  (first paragraph and the section
  entitled "Forward-Looking Statements" only),
  February 9, 2023
  (first two paragraphs and the section entitled "Forward-Looking
  Statements" only) and
  February 16, 2023
  (first two paragraphs and the section entitled "Forward-Looking Statements"
  only); and
  (c) The description of the Registrant's ordinary
  shares, NIS 0.01 par value per share, (the "
  Ordinary Shares
  "),which is contained in the Registrant's Registration
  Statement on
  Form 8-A
  filed on September 9, 2022 (File No. 001-41502) under the Securities Exchange Act of 1934, as amended (the "
  Exchange
  Act
  "), including any amendment or report filed for the purpose of updating such description.
  All documents, reports and definitive proxy
  or information statements filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act and all reports
  on Form 6-K subsequently filed by the Registrant which state that they are incorporated by reference herein on or after the date of this
  Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities
  offered hereby have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated by reference
  in this Registration Statement and to be part hereof from the date of filing of such documents. Any statement contained in a document
  incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration
  Statement to the extent that a statement contained herein or in any subsequently filed document that also is deemed to be incorporated
  by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as
  so modified or superseded, to constitute a part of this Registration Statement.
  ITEM 4.
  DESCRIPTION OF SECURITIES
  Not applicable.
  ITEM 5.
  INTERESTS OF NAMED EXPERTS AND COUNSEL
  Not applicable.
  ITEM 6.
  INDEMNIFICATION OF DIRECTORS AND OFFICERS
  Indemnification
  The Israeli Companies Law, 5759-1999 (the "
  Companies
  Law
  ") provide that a company may indemnify an office holder against the following liabilities and expenses incurred for acts
  performed by him or her as an office holder, either pursuant to an undertaking made in advance of an event or following an event, provided
  its articles of association include a provision authorizing such indemnification:
  ●
  a
  financial liability imposed on him or her in favor of another person by any judgment concerning an act performed in his or her capacity
  as an office holder, including a settlement or arbitrator's award approved by a court;
  II-
  1
  ●
  reasonable litigation expenses, including attorneys' fees, expended by the office holder as a result of an investigation or proceeding instituted against him or her by an authority authorized to conduct such investigation or proceeding, provided that (1) no indictment (as defined in the Companies Law) was filed against such office holder as a result of such investigation or proceeding; and (2) no financial liability as a substitute for the criminal proceeding (as defined in the Companies Law) was imposed upon him or her as a result of such investigation or proceeding, or, if such financial liability was imposed, it was imposed with respect to an offense that does not require proof of criminal intent (as defined in the Companies Law), or in connection with a monetary sanction;
  ●
  reasonable litigation expenses, including attorneys' fees, expended by the office holder or imposed on him or her by a court: (1) in proceedings that the company institutes, or that another person institutes on the company's behalf, against him or her; (2) in a criminal proceeding of which he or she was acquitted; or (3) as a result of a conviction for a crime that does not require proof of criminal intent; and
  ●
  expenses incurred by an office holder in connection with an Administrative Procedure under the Securities Law, including reasonable litigation expenses and reasonable attorneys' fees. An "Administrative Procedure" is defined as a procedure pursuant to chapters H3 (Monetary Sanction by the Israeli Securities Authority), H4 (Administrative Enforcement Procedures of the Administrative Enforcement Committee) or I1 (Arrangement to prevent Procedures or Interruption of procedures subject to conditions) to the Securities Law.
  The Companies Law also permits a company to add
  provisions in the articles of association, to undertake in advance to indemnify an office holder, provided that if such indemnification
  relates to financial liability imposed on him or her, as described above, then the undertaking should be limited and shall detail the
  following foreseen events and amount or criteria:
  ●
  to events that in the opinion of the board of directors can be foreseen based on the company's activities at the time that the undertaking to indemnify is made; and
  ●
  in amount or criteria determined by the board of directors, at the time of the giving of such undertaking to indemnify, to be reasonable under the circumstances.
  The Registrant has entered into indemnification
  agreements with all of its directors and with all members of its senior management. Each such indemnification agreement provides the office
  holder with indemnification permitted under applicable law and up to a certain amount, and to the extent that these liabilities are not
  covered by directors and officer's insurance.
  Exculpation
  Under the Companies Law, an Israeli company may
  not exculpate an office holder from liability for a breach of his or her duty of loyalty, but may exculpate in advance an office holder
  from his or her liability to the company, in whole or in part, for damages caused to the company as a result of a breach of his or her
  duty of care (other than in relation to distributions), but only if a provision authorizing such exculpation is included in its articles
  of association. The Registrant's amended and restated articles of association provide that it may exculpate, in whole or in part,
  any office holder from liability to it for damages caused to the company as a result of a breach of his or her duty of care, but prohibit
  an exculpation from liability arising from a transaction in which its controlling shareholder or officer has a personal interest. Subject
  to the aforesaid limitations, and to other limitations detailed in the indemnification agreements, the Registrant exculpates and releases
  its office holders from any and all liability to the Registrant related to any breach by them of their duty of care to us to the fullest
  extent permitted by law.
  II-
  2
  Limitations
  The Companies Law provides that we may not exculpate
  or indemnify an office holder nor enter into an insurance contract that would provide coverage for any liability incurred as a result
  of any of the following: (1) a breach by the office holder of his or her duty of loyalty unless (in the case of indemnity or insurance
  only, but not exculpation) the office holder acted in good faith and had a reasonable basis to believe that the act would not prejudice
  us; (2) a breach by the office holder of his or her duty of care if the breach was carried out intentionally or recklessly (as opposed
  to merely negligently); (3) any act or omission committed with the intent to derive an illegal personal benefit; or (4) any fine, monetary
  sanction, penalty or forfeit levied against the office holder.
  Under the Companies Law, exculpation, indemnification
  and insurance of office holders in a public company must be approved by the compensation committee and the board of directors and, with
  respect to certain office holders or under certain circumstances, also by the shareholders.
  The Registrant's amended and restated articles
  of association permit it to exculpate (subject to the aforesaid limitation), indemnify and insure its office holders to the fullest extent
  permitted or to be permitted by the Companies Law.
  ITEM 7.
  EXEMPTION FROM REGISTRATION CLAIMED.
  Not applicable.
  Item
  8. EXHIBITS.
  5.1
  Opinion of Sullivan & Worcester Tel Aviv (Har-Even & Co.), Israeli counsel to Wearable Devices Ltd.
  23.1
  Consent of Ziv Haft, Certified Public Accountants, Isr., BDO member firm, an independent registered public accounting firm.
  23.2
  Consent of Sullivan & Worcester Tel Aviv (Har-Even & Co.) (included in Exhibit 5.1)
  24.1
  Power of Attorney (included on signature page)
  99.1
  Wearable Devices 2015 Share Option Plan (filed as Exhibit 10.2 to Form F-1 (File No. 333-262838) filed on February 18, 2022 and incorporated herein by reference)
  107
  Filing Fee Table
  ITEM 9.
  UNDERTAKINGS
  (a)
  The undersigned registrant hereby undertakes:
  (1)
  To file, during any period in which
  offers or sales are being made, a post-effective amendment to this registration statement:
  (i)
  To include any prospectus required by
  Section 10(a)(3) of the Securities Act;
  II-
  3
  (ii)
  To reflect in the prospectus any facts
  or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which,
  individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding
  the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed
  that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the
  form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no
  more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in
  the effective registration statement.
  (iii)
  To include any material information
  with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information
  in the registration statement;
  Provided, however
  , that paragraphs (a)(1)(i)
  and (a)(1)(ii) do not apply if the registration statement is on Form S-8, and the information required to be included in a post-effective
  amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to section
  13 or section 15(d) of the Exchange Act that are incorporated by reference in the registration statement.
  (2)
  That, for the purpose of determining
  any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating
  to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
  thereof.
  (3)
  To remove from registration by means
  of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
  (4)
  That, for the purpose of determining
  liability of the registrant under the Securities Act to any purchaser in the initial distribution of the securities, the undersigned registrant
  undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless
  of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means
  of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer or
  sell such securities to such purchaser:
  (i)
  Any preliminary prospectus or prospectus
  of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424;
  (ii)
  Any free writing prospectus relating
  to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;
  (iii)
  The portion of any other free writing
  prospectus relating to the offering containing material information about the undersigned registrant or its securities provided by or
  on behalf of the undersigned registrant; and
  (iv)
  Any other communication that is an offer
  in the offering made by the undersigned registrant to the purchaser.
  (b)
  The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  (c)
  Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
  II-
  4
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
  on Form F-1 and has duly caused this registration statement on Form S-8 to be signed on its behalf by the undersigned, thereunto duly
  authorized, in Yokne'am Illit, Israel, on February 17, 2023.
  WEARABLE DEVICES LTD.
  By:
  /s/ Asher Dahan
  Asher Dahan
  Chief Executive Officer
  POWER OF ATTORNEY
  The undersigned officers and directors of Wearable
  Devices Ltd. hereby constitute and appoint each of Asher Dahan and Alon Mualem with full power of substitution, each of them singly
  his true and lawful attorneys-in-fact and agents to take any actions to enable Wearable Devices Ltd. to comply with the Securities
  Act, and any rules, regulations and requirements of the SEC, in connection with this registration statement on Form S-8, including
  the power and authority to sign for the undersigned in his name in the capacities indicated below any and all further amendments to this
  registration statement and any other registration statement filed pursuant to the provisions of Rule 462 under the Securities Act.
  Pursuant to the requirements of the Securities
  Act of 1933, this amendment to the registration statement on Form S-8 has been signed by the following persons in the capacities and on
  the dates indicated.
  Signature
  Title
  Date
  /s/ Asher Dahan
  Chief Executive Officer, Director
  February 17, 2023
  Asher Dahan
  (Principal Executive Officer)
  /s/ Alon Mualem
  Chief Financial Officer
  February 17, 2023
  Alon Mualem
  (Principal Financial and Accounting Officer)
  /s/ Eli Bachar
  Director
  February 17, 2023
  Eli Bachar
  /s/ Yaacov Goldman
  Director
  February 17, 2023
  Yaacov Goldman
  /s/ Ilana Lurie
  Director
  February 17, 2023
  Ilana Lurie
  /s/ Guy Wagner
  Director
  February 17, 2023
  Guy Wagner
  II-
  5
  SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE
  UNITED STATES
  Pursuant to the Securities Act of 1933, as amended,
  the undersigned, Mudra Wearable, Inc., the duly authorized representative in the United States of Wearable Devices Ltd., has signed this
  registration statement on February 17, 2023.
  /s/ Mudra Wearable, Inc.
  Mudra Wearable, Inc.
  II-6