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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 March 30, 2023</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; 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; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase"><B>United
  States</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNDER </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase"><B>ICeCure
  medical ltd.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Exact name of registrant as specified in its
  charter)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></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="border-bottom: black 1.5pt solid; width: 49%; text-align: center"><B>State of Israel</B></TD>
      <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 49%; text-align: center"><B>Not Applicable</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><B>(State or other jurisdiction of<BR>
      incorporation or organization)</B></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><B>(I.R.S. Employer<BR>
  Identification No.)</B></TD></TR>
    </TABLE>
  <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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>7 Ha&rsquo;Eshel St., PO Box 3163</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Caesarea, 3079504 Israel</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Address of Principal Executive Offices)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>IceCure <FONT STYLE="background-color: white">2006
  Employee Share Option Plan</FONT></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Full title of the plan)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Mr. Eyal Shamir</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Chief Executive Officer</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>IceCure Medical Ltd.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>7 Ha&rsquo;Eshel St., PO Box 3163</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Caesarea, 3079504 Israel</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Telephone: +972 4
  623 0333</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>IceCure Medical Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>10 W Prospect Street, Suite 401</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Nanuet, NY 10954</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Tel:  888-902-5716</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;(Name, Address and Telephone Number of
  Agent For Service)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Copies to:</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></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="text-align: center; width: 49%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Oded Har-Even, Esq.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Eric Victorson, Esq.</B></P></TD>
      <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center; width: 49%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Adv. Reut Alfiah</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Adv. Gal Cohen</B></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><B>Sullivan &amp; Worcester LLP</B></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><B>Sullivan &amp; Worcester Tel-Aviv (Har-Even &amp; Co.)</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><B>1633 Broadway</B></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><B>28 HaArba&rsquo;a St. HaArba&rsquo;a Towers</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><B>New York, NY 10019</B></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><B>North Tower, 35th Floor</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><B>Tel: (212) 660-3000</B></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><B>Tel-Aviv, Israel 6473925</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><B>Tel: +972 74-758-0480</B></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: justify">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 the 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; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 34%; text-align: justify">Large accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD STYLE="width: 33%; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 33%; text-align: justify">Accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">Non-accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Smaller reporting company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Emerging growth company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></P></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: justify">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. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <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: justify"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 1 -->
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  <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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REGISTRATION OF ADDITIONAL SECURITIES</B></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">Pursuant to General Instruction
  E of Form S-8, IceCure Medical Ltd. (the &ldquo;Company&rdquo; or &ldquo;IceCure&rdquo;) is filing this Registration Statement with the
  Securities and Exchange Commission (the &ldquo;SEC&rdquo;) to register an additional 3,100,000 ordinary shares, no par value (&ldquo;Ordinary
  Shares&rdquo;), consisting of (i) 1,100,000 Ordinary Shares issuable upon exercise of awards granted under the IceCure 2006 Employee Share
  Option Plan, as amended from time to time (the &ldquo;Plan&rdquo;), and (ii) 2,000,000 Ordinary Shares reserved for future issuance under
  the Plan. This Registration Statement hereby incorporates by reference the contents of the Company&rsquo;s Registration Statements on
  Form S-8 filed with the SEC on April 29, 2022 (Registration No. 333-264578) and February 10, 2022 (Registration No. 333-262620).</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&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-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><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: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">The
  documents containing the information required in Part I of this registration statement have been or will be sent or given to participating
  employees of the Plan as specified in Rule 428(b)(1) under the Securities Act of 1933, as amended, or the Securities Act, in accordance
  with the rules and regulations of the United States Securities and Exchange Commission, or the Commission. Such documents are not being
  filed with the Commission either as part of this registration statement or as prospectuses or prospectus supplements pursuant to Rule
  424 of the Securities Act. These documents and the documents incorporated by reference into this registration statement pursuant to Item
  3 of Part II of this registration statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the
  Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 3; Options: NewSection; Value: 1 -->
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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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PART II </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  </B></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-align: justify; text-indent: 0.5in">In this registration statement,
  IceCure Medical Ltd. is sometimes referred to as the &ldquo;Registrant,&rdquo; &ldquo;the &ldquo;Company,&rdquo; &ldquo;we,&rdquo; &ldquo;us&rdquo;
  or &ldquo;our.&rdquo;</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: 0pt; margin-bottom: 0pt"><B>Item 3. </B> <B>Incorporation of Documents by Reference.</B></P>
  
  
  <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: justify; text-indent: 0.5in">The following documents, which
  have been filed by the Company with the Commission are incorporated by reference in and made a part of this registration statement, as
  of their respective dates:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">The registrant&rsquo;s annual report for the fiscal year ended
  December 31, 2022 on <A HREF="http://www.sec.gov/Archives/edgar/data/1584371/000121390023023867/f20f2022_icecuremedical.htm">Form 20-F</A>, filed with the Commission on March 29, 2023; and</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: justify">The description of the Registrant&rsquo;s Ordinary Shares
  contained in the Registrant&rsquo;s registration statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1584371/000121390021044237/ea146251-8a12b_icecure.htm">Form 8-A</A> (File No. 001-40753), filed by the registrant with the Commission
  under Section 12(b) of the Securities and Exchange Act, as amended, (the &ldquo;Exchange Act&rdquo;) on August 23, 2021, including any
  amendments or reports filed for the purpose of updating such description.</TD>
  </TR></TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In addition to the foregoing,
  all documents subsequently filed by us with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to
  the filing of a post-effective amendment which indicates that all securities offered have been sold or which 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.</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: 0pt 0; text-align: justify; text-indent: 0.5in">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 herein, or in any subsequently filed document which also is or is deemed to
  be incorporated by reference, modifies or supersedes such statement. Any 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"><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-top: 0pt; margin-bottom: 0pt"><B>Item 8.</B> <B>Exhibits.</B></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&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%">3.1</TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 90%; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1584371/000121390021041186/ea145456ex1-1_icecuremedi.htm">Articles of Association of the registrant (incorporated herein by reference to Exhibit 1.1 to our Registration Statement on Form F-1 (File No. 333-258660) filed with the SEC on August 9, 2021).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify">5.1*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea176085ex5-1_icecuremed.htm">Opinion of Sullivan &amp; Worcester Tel Aviv (Har-Even &amp; Co.).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify">23.1*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea176085ex23-1_icecuremed.htm">Consent of Brightman Almagor Zohar &amp; Co., A Firm in the Deloitte Global Network, Independent Registered Public Accounting Firm.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify">23.2*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea176085ex5-1_icecuremed.htm">Consent of Sullivan &amp; Worcester Tel Aviv (Har-Even &amp; Co.) (contained in Exhibit 5.1).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify">24.1*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="#p_001">Power of Attorney (included on signature page).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify">99.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1584371/000121390021041186/ea145456ex10-2_icecuremedi.htm">The registrant&rsquo;s 2006 Employee Share Option Plan (filed as Exhibit 10.2 to Form F-1 (File No. 333- 258660) filed on August 10, 2021, and incorporated herein by reference.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify">107*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea176085ex-fee_icecuremed.htm">Filing Fee Table</A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">filed herewith</TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SIGNATURES</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: justify; text-indent: 0.5in">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 S-8 and has duly caused this registration statement on Form S-8 to be signed on its behalf by the undersigned, thereunto
  duly authorized, in Caesarea, Israel, on the 30<SUP>th</SUP> day of March, 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">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="3"><FONT STYLE="text-transform: uppercase"><B>IceCure Medical Ltd.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>By: </TD>
      <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid">/s/ Eyal Shamir</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="width: 5%">Name:&nbsp;</TD>
      <TD STYLE="width: 31%">Eyal Shamir</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Title:</TD>
      <TD>Chief Executive Officer</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase"><A NAME="p_001"></A><B>power
  of attorney and signatures</B></FONT></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: justify; text-indent: 0.5in">We, the undersigned officers
  and directors of IceCure Medical Ltd., hereby severally constitute and appoint Eyal Shamir and Ronen Tsimerman, and each of them individually,
  our true and lawful attorney to sign for us and in our names in the capacities indicated below any and all amendments or supplements,
  including any post-effective amendments, to this registration statement on Form S-8 and to file the same, with exhibits thereto and other
  documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney full power and authority to
  do and perform each and every act and thing requisite or necessary to be done in and about the premises, as fully to all intents and purposes
  as he might or could do in person, hereby ratifying and confirming our signatures to said amendments to this registration statement signed
  by our said attorney and all else that said attorney may lawfully do and cause to be done by virtue hereof.</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-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act, this registration statement on Form S-8 has been signed below 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">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; background-color: White; white-space: nowrap; vertical-align: bottom; width: 29%; text-align: justify"><B>Person</B></TD>
      <TD STYLE="background-color: White; vertical-align: top; width: 1%; text-align: justify">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; background-color: White; white-space: nowrap; vertical-align: bottom; width: 42%; text-align: justify"><B>Capacity</B></TD>
      <TD STYLE="background-color: White; vertical-align: top; width: 1%; text-align: justify">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; background-color: White; white-space: nowrap; vertical-align: bottom; width: 27%; text-align: justify"><B>Date</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: White">&nbsp;</TD>
      <TD STYLE="background-color: White">&nbsp;</TD>
      <TD STYLE="background-color: White">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; background-color: White">/s/ Eyal Shamir</TD>
      <TD STYLE="background-color: White">&nbsp;</TD>
      <TD STYLE="background-color: White">Chief Executive Officer, Director </TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">March 30, 2023</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: White">Eyal Shamir</TD>
      <TD STYLE="background-color: White">&nbsp;</TD>
      <TD STYLE="background-color: White">(Principal Executive Officer)</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="background-color: White">&nbsp;</TD>
      <TD STYLE="background-color: White; vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; background-color: White; white-space: nowrap">/s/ <FONT>Ronen Tsimerman</FONT></TD>
      <TD STYLE="background-color: White; white-space: nowrap">&nbsp;</TD>
      <TD STYLE="background-color: White; white-space: nowrap">Chief Financial Officer, Chief Operation Officer</TD>
      <TD STYLE="background-color: White; white-space: nowrap; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; white-space: nowrap; text-align: justify">March 30, 2023</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: White"><FONT>Ronen Tsimerman</FONT></TD>
      <TD STYLE="background-color: White">&nbsp;</TD>
      <TD STYLE="background-color: White">(Principal Financial and Accounting Officer)</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="background-color: White">&nbsp;</TD>
      <TD STYLE="background-color: White; vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; background-color: White">/s/ <FONT>Ron Mayron</FONT></TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">Chairman of the Board of Directors </TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">March 30, 2023</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: White"><FONT>Ron Mayron</FONT></TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: White">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; background-color: White">/s/ <FONT>Doron Birger</FONT></TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">Director</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">March 30, 2023</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: White"><FONT>Doron Birger</FONT></TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: White">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; background-color: White">/s/ <FONT>Yang Huang</FONT></TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">Director</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">March 30, 2023</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: White"><FONT>Yang Huang</FONT></TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: White">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; background-color: White">/s/ Oded Tamir</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">Director</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">March 30, 2023</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: White"><FONT>Oded Tamir</FONT></TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="background-color: White">&nbsp;</TD>
      <TD STYLE="background-color: White; vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; background-color: White">/s/ <FONT>Sharon Levita</FONT></TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">Director</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">March 30, 2023</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: White"><FONT>Sharon Levita</FONT></TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: White">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; background-color: White">/s/ Vincent Chun Hung Chan</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">Director</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify">March 30, 2023</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: White">Vincent Chun Hung Chan</TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify"></TD>
      <TD STYLE="background-color: White; text-align: justify">&nbsp;</TD>
      <TD STYLE="background-color: White; text-align: justify"></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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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-top: 0pt; margin-bottom: 0pt; 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-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the&nbsp;Securities
  Act of 1933, as amended, the undersigned, IceCure Medical Inc., the duly authorized representative in the United States of IceCure Medical
  Ltd., has signed this registration statement on March 30, 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%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 40%">/s/ IceCure Medical Inc.</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">IceCure Medical Inc.</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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">II-4</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>
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea176085-s8_icecuremed.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 43792}]
metadata_filer: {"company-data": {"conformed-name": "IceCure Medical Ltd.", "cik": "0001584371", "assigned-sic": "3841", "irs-number": "000000000", "state-of-incorporation": "L3", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-270982", "film-number": "23780564"}, "business-address": {"street1": "7 HA'ESHEL ST., POB 3163", "city": "CAESAREA", "state": "L3", "zip": "38900", "phone": "972-4-6230333"}, "mail-address": {"street1": "7 HA'ESHEL ST., POB 3163", "city": "CAESAREA", "state": "L3", "zip": "38900"}}
text: As filed with the Securities and Exchange
  Commission on March 30, 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
  ICeCure
  medical 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.)
  7 Ha'Eshel St., PO Box 3163
  Caesarea, 3079504 Israel
  (Address of Principal Executive Offices)
  IceCure
  2006
  Employee Share Option Plan
  (Full title of the plan)
  Mr. Eyal Shamir
  Chief Executive Officer
  IceCure Medical Ltd.
  7 Ha'Eshel St., PO Box 3163
  Caesarea, 3079504 Israel
  Telephone: +972 4
  623 0333
  IceCure Medical Inc.
  10 W Prospect Street, Suite 401
  Nanuet, NY 10954
  Tel:  888-902-5716
  (Name, Address and Telephone Number of
  Agent For Service)
  Copies to:
  Oded Har-Even, Esq.
  Eric Victorson, Esq.
  Adv. Reut Alfiah
  Adv. Gal Cohen
  Sullivan & Worcester LLP
  Sullivan & Worcester Tel-Aviv (Har-Even & Co.)
  1633 Broadway
  28 HaArba'a St. HaArba'a Towers
  New York, NY 10019
  North Tower, 35th Floor
  Tel: (212) 660-3000
  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 the 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.
  ☐
  EXPLANATORY NOTE
  REGISTRATION OF ADDITIONAL SECURITIES
  Pursuant to General Instruction
  E of Form S-8, IceCure Medical Ltd. (the "Company" or "IceCure") is filing this Registration Statement with the
  Securities and Exchange Commission (the "SEC") to register an additional 3,100,000 ordinary shares, no par value ("Ordinary
  Shares"), consisting of (i) 1,100,000 Ordinary Shares issuable upon exercise of awards granted under the IceCure 2006 Employee Share
  Option Plan, as amended from time to time (the "Plan"), and (ii) 2,000,000 Ordinary Shares reserved for future issuance under
  the Plan. This Registration Statement hereby incorporates by reference the contents of the Company's Registration Statements on
  Form S-8 filed with the SEC on April 29, 2022 (Registration No. 333-264578) and February 10, 2022 (Registration No. 333-262620).
  PART I
  INFORMATION REQUIRED
  IN THE SECTION 10(a) PROSPECTUS
  The
  documents containing the information required in Part I of this registration statement have been or will be sent or given to participating
  employees of the Plan as specified in Rule 428(b)(1) under the Securities Act of 1933, as amended, or the Securities Act, in accordance
  with the rules and regulations of the United States Securities and Exchange Commission, or the Commission. Such documents are not being
  filed with the Commission either as part of this registration statement or as prospectuses or prospectus supplements pursuant to Rule
  424 of the Securities Act. These documents and the documents incorporated by reference into this registration statement pursuant to Item
  3 of Part II of this registration statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the
  Securities Act.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  In this registration statement,
  IceCure Medical Ltd. is sometimes referred to as the "Registrant," "the "Company," "we," "us"
  or "our."
  Item 3.
  Incorporation of Documents by Reference.
  The following documents, which
  have been filed by the Company with the Commission are incorporated by reference in and made a part of this registration statement, as
  of their respective dates:
  (a)
  The registrant's annual report for the fiscal year ended
  December 31, 2022 on
  Form 20-F
  , filed with the Commission on March 29, 2023; and
  (b)
  The description of the Registrant's Ordinary Shares
  contained in the Registrant's registration statement on
  Form 8-A
  (File No. 001-40753), filed by the registrant with the Commission
  under Section 12(b) of the Securities and Exchange Act, as amended, (the "Exchange Act") on August 23, 2021, including any
  amendments or reports filed for the purpose of updating such description.
  In addition to the foregoing,
  all documents subsequently filed by us with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to
  the filing of a post-effective amendment which indicates that all securities offered have been sold or which 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 herein, or in any subsequently filed document which also is or is deemed to
  be incorporated by reference, modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except
  as so modified or superseded, to constitute a part of this registration statement.
  II-
  1
  Item 8.
  Exhibits.
  3.1
  Articles of Association of the registrant (incorporated herein by reference to Exhibit 1.1 to our Registration Statement on Form F-1 (File No. 333-258660) filed with the SEC on August 9, 2021).
  5.1*
  Opinion of Sullivan & Worcester Tel Aviv (Har-Even & Co.).
  23.1*
  Consent of Brightman Almagor Zohar & Co., A Firm in the Deloitte Global Network, Independent Registered Public Accounting Firm.
  23.2*
  Consent of Sullivan & Worcester Tel Aviv (Har-Even & Co.) (contained in Exhibit 5.1).
  24.1*
  Power of Attorney (included on signature page).
  99.1
  The registrant's 2006 Employee Share Option Plan (filed as Exhibit 10.2 to Form F-1 (File No. 333- 258660) filed on August 10, 2021, and incorporated herein by reference.
  107*
  Filing Fee Table
  *
  filed herewith
  II-
  2
  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 S-8 and has duly caused this registration statement on Form S-8 to be signed on its behalf by the undersigned, thereunto
  duly authorized, in Caesarea, Israel, on the 30
  th
  day of March, 2023.
  IceCure Medical Ltd.
  By:
  /s/ Eyal Shamir
  Name:
  Eyal Shamir
  Title:
  Chief Executive Officer
  power
  of attorney and signatures
  We, the undersigned officers
  and directors of IceCure Medical Ltd., hereby severally constitute and appoint Eyal Shamir and Ronen Tsimerman, and each of them individually,
  our true and lawful attorney to sign for us and in our names in the capacities indicated below any and all amendments or supplements,
  including any post-effective amendments, to this registration statement on Form S-8 and to file the same, with exhibits thereto and other
  documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney full power and authority to
  do and perform each and every act and thing requisite or necessary to be done in and about the premises, as fully to all intents and purposes
  as he might or could do in person, hereby ratifying and confirming our signatures to said amendments to this registration statement signed
  by our said attorney and all else that said attorney may lawfully do and cause to be done by virtue hereof.
  Pursuant to the requirements
  of the Securities Act, this registration statement on Form S-8 has been signed below by the following persons in the capacities and on
  the dates indicated.
  Person
  Capacity
  Date
  /s/ Eyal Shamir
  Chief Executive Officer, Director
  March 30, 2023
  Eyal Shamir
  (Principal Executive Officer)
  /s/
  Ronen Tsimerman
  Chief Financial Officer, Chief Operation Officer
  March 30, 2023
  Ronen Tsimerman
  (Principal Financial and Accounting Officer)
  /s/
  Ron Mayron
  Chairman of the Board of Directors
  March 30, 2023
  Ron Mayron
  /s/
  Doron Birger
  Director
  March 30, 2023
  Doron Birger
  /s/
  Yang Huang
  Director
  March 30, 2023
  Yang Huang
  /s/ Oded Tamir
  Director
  March 30, 2023
  Oded Tamir
  /s/
  Sharon Levita
  Director
  March 30, 2023
  Sharon Levita
  /s/ Vincent Chun Hung Chan
  Director
  March 30, 2023
  Vincent Chun Hung Chan
  II-
  3
  SIGNATURE OF AUTHORIZED REPRESENTATIVE
  IN THE UNITED STATES
  Pursuant to the Securities
  Act of 1933, as amended, the undersigned, IceCure Medical Inc., the duly authorized representative in the United States of IceCure Medical
  Ltd., has signed this registration statement on March 30, 2023.
  /s/ IceCure Medical Inc.
  IceCure Medical Inc.
  II-4