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  <P STYLE="margin-top: 0; text-align: center; margin-bottom: 0"><B>As filed with the Securities and Exchange Commission on March 25, 2019</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;&nbsp;&nbsp;&nbsp;</B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 18pt 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">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 18pt 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">&nbsp;</P>
  
  <P STYLE="font: 18pt 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><I>UNDER</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>THE SECURITIES ACT OF 1933</I></B></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"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ReWalk Robotics 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;&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></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>
      <TD STYLE="vertical-align: top; width: 49%; font-size: 10pt; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Israel</B></FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 2%; font-size: 10pt; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 49%; font-size: 10pt; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Not Applicable</B></FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction
  of</FONT><BR>
  <FONT STYLE="font-size: 10pt">incorporation or organization)</FONT></TD>
      <TD STYLE="vertical-align: bottom">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD>
      <TD STYLE="vertical-align: top">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(I.R.S. Employer<BR>
   Identification
  No.)</P></TD></TR>
  </TABLE>
  <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>
      <TD STYLE="vertical-align: top; width: 49%; border-bottom: Black 1.5pt solid">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>3 Hatnufa Street, Floor 6</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Yokneam Ilit, Israel</B></P></TD>
      <TD STYLE="vertical-align: bottom; width: 2%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 49%; font-size: 10pt; text-align: center; border-bottom: Black 1.5pt solid; vertical-align: bottom"><FONT STYLE="font-size: 10pt"><B>2069203</B></FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Address of Principal Executive Offices)</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Zip Code)</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>ReWalk Robotics Ltd. 2014 Incentive Compensation
  Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ReWalk Robotics, Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>200 Donald Lynch Blvd</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Marlborough, MA 01752</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name and address of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>+ 1 (508) 251-1154</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Telephone number, including area code,
  of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">&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&nbsp;12b-2 of the Exchange Act. (Check one):</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 30pt">&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: 19%; text-align: left"><FONT STYLE="font-size: 10pt">Large&nbsp;accelerated&nbsp;filer&nbsp;&#9744;</FONT></TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD>
      <TD STYLE="width: 19%; text-align: left"><FONT STYLE="font-size: 10pt">Accelerated&nbsp;filer&nbsp;&#9744;</FONT></TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD>
      <TD STYLE="width: 19%; text-align: left"><FONT STYLE="font-size: 10pt">Non-accelerated&nbsp;filer&nbsp;&#9744;</FONT></TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD>
      <TD STYLE="width: 19%; text-align: left"><FONT STYLE="font-size: 10pt">Smaller&nbsp;reporting&nbsp;company&nbsp;&#9746;</FONT></TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD>
      <TD STYLE="width: 20%; text-align: left"><FONT STYLE="font-size: 10pt">Emerging&nbsp;growth&nbsp;company&nbsp;&#9746;</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: justify">If an emerging growth company, indicate
  by check mark if the registrant has elected not to use the extended transition period with any new or revised accounting standards
  provided pursuant to Section&nbsp;7(a)(2)(B) of the Securities Act.&nbsp; &#9746;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  
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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: 0pt 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>Title
  of securities to be registered</B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Amount
  to be</B><BR> <B>registered<SUP>(1)</SUP></B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Proposed
  maximum</B><BR> <B>offering price per</B><BR> <B>share<SUP>(2)</SUP></B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Proposed
  maximum</B><BR> <B>aggregate offering</B><BR> <B>price<SUP>(2)</SUP></B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Amount of</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>registration
  fee</B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 52%; text-indent: -12pt; padding-left: 12pt">Ordinary shares, par value NIS 0.01</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">1,944,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">0.224</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">435,456</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">52.78</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  </TABLE>
  
  <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"></P>
  
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  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0px"></TD>
      <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">This registration statement on Form S-8 (the &ldquo;Registration Statement&rdquo;) covers 1,944,000 ordinary shares of ReWalk Robotics Ltd. (the &ldquo;Registrant&rdquo;). This amount consists of the following: (i) ordinary shares issuable pursuant to awards granted under the Registrant&rsquo;s 2014 Incentive Compensation Plan (the &ldquo;2014 Plan&rdquo;), which were automatically added effective as of January 1, 2018 and January 1, 2019 to the 2014 Plan pursuant to an annual &ldquo;evergreen&rdquo; provision contained in the 2014 Plan and (ii) pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), an indeterminate number of additional ordinary shares that may become issuable under the terms of the 2014 Plan by reason of any share split, share dividend, recapitalization or other similar transaction effected without the Registrant&rsquo;s receipt of consideration, which results in an increase in the number of the Registrant&rsquo;s outstanding ordinary shares. Additionally, pursuant to Rule 416(b) under the Securities Act, if prior to the completion of the distribution of the ordinary shares registered under this Registration Statement all ordinary shares are combined by a reverse share split into a lesser number of ordinary shares<FONT STYLE="font-family: Times New Roman, Times, Serif">, the number of undistributed ordinary shares covered by this Registration Statement shall be proportionately reduced.</FONT></FONT></TD></TR>
  </TABLE>
  <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%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0px"></TD>
      <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Estimated pursuant to Rules 457(c) and (h) under the Securities Act solely for purposes of calculating the amount of the registration fee, on the basis of the average high and low trading prices ($0.235 - $0.213) of the Registrant&rsquo;s ordinary shares as quoted on the Nasdaq Capital Market on March 20, 2019.</FONT></TD></TR>
  </TABLE>
  <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"></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; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</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: 36pt">ReWalk Robotics Ltd.
  (the &ldquo;Company&rdquo; or the &ldquo;Registrant&rdquo;) is filing this registration statement on Form S-8 (this &ldquo;Registration
  Statement&rdquo;) with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) to register under the Securities Act
  of 1933, as amended (the &ldquo;Securities Act&rdquo;), 1,944,000 ordinary shares, par value NIS 0.01 (&ldquo;ordinary shares&rdquo;),
  issuable under the Registrant&rsquo;s 2014 Incentive Compensation Plan (the &ldquo;2014 Plan&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On November 6, 2017, the
  Registrant filed a registration statement on Form S-8 (File No. 333-221357) (the &ldquo;Prior Registration Statement&rdquo;) with
  the Commission registering in the aggregate 2,221,575 ordinary shares, issuable under the Registrant&rsquo;s 2014 Plan. The additional
  1,944,000 ordinary shares registered under this Registration Statement consist of the following: (i) ordinary shares issuable pursuant
  to awards granted under the 2014 Plan, which were automatically added effective as of January 1, 2018 and January 1, 2019 to the
  2014 Plan pursuant to an annual &ldquo;evergreen&rdquo; provision contained in the 2014 Plan; and (ii) pursuant to Rule 416 under
  the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), an indeterminate number of additional ordinary shares
  that may become issuable under the terms of the 2014 Plan by reason of any share split, share dividend, recapitalization or other
  similar transaction effected without the Registrant&rsquo;s receipt of consideration, which results in an increase in the number
  of the Registrant&rsquo;s outstanding ordinary shares.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></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: 36pt">Pursuant to General
  Instruction E of Form S-8, this Registration Statement hereby incorporates by reference the contents of the Prior Registration
  Statement, and the information required by Part II is omitted, except as supplemented by the information set forth below.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</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>PART I</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: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a)
  PROSPECTUS</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 0pt 18pt; text-indent: -18pt"><B>Item 1.</B>&nbsp;<B>Plan Information.*</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 0pt 18pt; text-indent: -18pt"><B>Item 2.</B>&nbsp;<B>Registrant
  Information and Employee Plan Annual Information.*</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 18pt; text-indent: -18pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 18pt; text-indent: -18pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 18pt; text-indent: -18pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 18pt; text-indent: -18pt"><B>&nbsp;</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">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 15%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">As permitted by Rule 428
  under the Securities Act, this Registration Statement omits the information specified in Part I of Form&nbsp;S-8. The documents
  containing the information specified in this Part I of Form S-8 (&ldquo;Plan Information&rdquo; and &ldquo;Registrant Information
  and Employee Plan Annual Information&rdquo;) will be sent or given to employees as specified by the Commission pursuant to Rule
  428(b)(1) under the Securities Act. Such documents are not required to be and are not filed with the Commission either as part
  of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. These
  documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II hereof, taken
  together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act. The Registrant will provide
  a written statement to participants advising them of the availability without charge, upon written or oral request, of the documents
  incorporated by reference in Item 3 of Part II hereof and including the statement in the preceding sentence. The written statement
  to all participants will indicate the availability without charge, upon written or oral request, of other documents required to
  be delivered pursuant to Rule 428(b) under the Securities Act, and will include the address and telephone number to which the
  request is to be directed.</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; 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: 0pt 0; text-align: center"><B>PART II</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: center"><B>INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT</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 0pt 14.4pt; text-indent: -14.4pt"><B>Item 3.</B>&nbsp;<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 0pt 36pt; text-align: justify">The following documents filed
  by the Registrant are incorporated herein by reference:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify">&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">&nbsp;</TD>
      <TD STYLE="width: 48px; font-size: 10pt"><FONT STYLE="font-size: 10pt">(i)</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">the Registrant&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2018 filed with the Commission on February 8, 2019;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">(ii)</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">&ldquo;Proposal Two&mdash;Approval of Amendments to our Articles of Association to Effect a Reverse Share Split&rdquo; and &ldquo;Proposal Three&mdash;Approval of Amendments to our Articles of Association to Increase our Authorized Share Capital&rdquo; in the Registrant&rsquo;s Definitive Proxy Statement on Schedule 14A filed with the Commission on February 19, 2019, and the portions of such Definitive Proxy Statement that are specifically incorporated by reference into the Registrant&rsquo;s annual report on Form 10-K for the fiscal year ended December 31, 2018;&nbsp;</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">&nbsp;</TD>
      <TD STYLE="width: 48px; font-size: 10pt"><FONT STYLE="font-size: 10pt">(ii)</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">the Registrant&rsquo;s Current Reports on Form 8-K filed with the Commission on February 11, 2019 and February 25, 2019; and</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">&nbsp;</TD>
      <TD STYLE="width: 48px; font-size: 10pt"><FONT STYLE="font-size: 10pt">(iii)</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">the description of the Company&rsquo;s ordinary shares contained in Item 1 of the Registration Statement on Form 8-A (File No. 001-36612) filed with the Commission on September 2, 2014.</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: justify; text-indent: 36pt">In addition to the foregoing,
  all documents filed by the Company pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended
  (the &ldquo;Exchange Act&rdquo;), subsequent to the effective date of this Registration Statement and prior to the filing of a
  post-effective amendment to this Registration Statement indicating that all securities offered under this Registration Statement
  have been sold, or deregistering all securities then remaining unsold, shall be deemed to be incorporated by reference in this
  Registration Statement and to be a part hereof from the date of filing of such documents. Notwithstanding the foregoing, no information
  is incorporated by reference in this Registration Statement where such information under applicable forms and regulations of the
  Commission is not deemed to be &ldquo;filed&rdquo; under Section 18 of the Exchange Act or otherwise subject to the liabilities
  of that section, unless we indicate in the report or filing containing such information that the information is to be considered
  &ldquo;filed&rdquo; under the Exchange Act or is to be incorporated by reference in this Registration Statement.</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: 36pt">Any statement contained
  herein or in a document all or a portion of which is 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 other subsequently filed document which also is or 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-align: justify">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 5; 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: 0pt 0; text-align: justify"><B>Item 8.</B>&nbsp;<B>Exhibits.</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"></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: 9%; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Exhibit&nbsp;No.</B></FONT></TD>
      <TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 90%; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000119312514315654/d724635dex41.htm"><FONT STYLE="font-size: 10pt">Specimen share certificate (incorporated by reference to Exhibit 4.1 to the Company&rsquo;s registration statement on Form F-1/A (File No. 333-197344), filed with the Commission on August 20, 2014).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000119312514270079/d724635dex109.htm"><FONT STYLE="font-size: 10pt">Amended and Restated Shareholders&rsquo; Rights Agreement, dated July 14, 2014, among the Company and the other parties named therein (incorporated by reference to Exhibit 10.9 to the Company&rsquo;s registration statement on Form F-1/A (File No. 333-197344), filed with the Commission on July 16, 2014).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.3</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000117891316003859/exhibit_10-2.htm"><FONT STYLE="font-size: 10pt">Warrant, dated December 30, 2015, between the Company and Kreos Capital V (Expert Fund) Limited (incorporated by reference to Exhibit 10.2 to the Company&rsquo;s Current Report on Form 8-K filed with the Commission on January 4, 2016).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.4</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000114420416130384/v451434_ex4-1.htm"><FONT STYLE="font-size: 10pt">Form of warrant issued in connection with the Company&rsquo;s follow-on offering (incorporated by reference to Exhibit 4.1 to the Company&rsquo;s Current Report on Form 8-K filed with the Commission on October 31, 2016).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.5</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000162828017007920/rwlk10-q06302017exhibit41.htm"><FONT STYLE="font-size: 10pt">Secured Convertible Promissory Note, dated June 9, 2017, issued to Kreos Capital V (Expert Fund) Limited (incorporated by reference to Exhibit 4.1 to the Company&rsquo;s Quarterly Report on Form 10-Q filed with the Commission on August 3, 2017).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.6</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000121390018015029/fs12018a1ex4-6_rewalk.htm"><FONT STYLE="font-size: 10pt">Form of pre-funded warrant offered in November 2018 follow-on offering (incorporated by reference to Exhibit 4.6 to the Company&rsquo;s registration statement on Form S-1/A (File No. 333-227852), filed with the Commission on November 14, 2018).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.7</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000121390018015029/fs12018a1ex4-7_rewalk.htm"><FONT STYLE="font-size: 10pt">Form of common warrant to purchase ordinary shares in November 2018 follow-on offering (incorporated by reference to Exhibit 4.7 to the Company&rsquo;s registration statement on Form S-1/A (File No. 333-227852), filed with the Commission on November 14, 2018).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.8</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000121390018015029/fs12018a1ex4-8_rewalk.htm"><FONT STYLE="font-size: 10pt">Form of underwriter warrant from November 2018 follow-on offering (incorporated by reference to Exhibit 4.8 to the Company&rsquo;s registration statement on Form S-1/A (File No. 333-227852), filed with the Commission on November 14, 2018).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.9</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000121390018016422/f8k111618ex4-1_rewalkrob.htm"><FONT STYLE="font-size: 10pt">First Amendment to Warrant to Purchase Shares between the Company and Kreos Capital V (Expert Fund) Limited, dated November 20, 2018 (incorporated by reference to Exhibit 4.1 to the Company&rsquo;s current report on Form 8-K filed with the Commission on November 21, 2018).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.10</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000121390019003063/f8k0219ex4-1_rewalkrobo.htm"><FONT STYLE="font-size: 10pt">Form of placement agent warrant to purchase ordinary shares in February 2019 follow-on offering (incorporated by reference to Exhibit 4.1 to the Company&rsquo;s current report on Form 8-K filed with the Commission on February 25, 2019).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="fs82019ex5-1_rewalkrobotics.htm"><FONT STYLE="font-size: 10pt">Opinion of Goldfarb Seligman &amp; Co., Israeli counsel to the Registrant, as to the validity of the ordinary shares (including consent).&dagger;</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="fs82019ex23-1_rewalkrobotics.htm"><FONT STYLE="font-size: 10pt">Consent of Kost Forer Gabbay &amp; Kasierer, a member of Ernst &amp; Young Global Limited.&dagger;</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="fs82019ex5-1_rewalkrobotics.htm"><FONT STYLE="font-size: 10pt">Consent of Goldfarb Seligman &amp; Co. (included in Exhibit 5.1).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="#sig_001"><FONT STYLE="font-size: 10pt">Power of Attorney (included in the signature page to this Registration Statement).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000114420417056327/tv478568_ex99-1.htm"><FONT STYLE="font-size: 10pt">ReWalk Robotics Ltd. 2014 Incentive Compensation Plan, as amended (incorporated by reference to Exhibit 99.1 to the Company&rsquo;s Registration Statement on Form&nbsp;S-8 (File No. 333-221357), filed with the Commission on November 6, 2017).</FONT></A></TD></TR>
  </TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif">&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="sig_001"></A>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: 36pt">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 this Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
  duly authorized, in the City of Marlborough, Massachusetts, on this 25<SUP>th</SUP> day of March, 2019.</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>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-size: 10pt; text-transform: uppercase"><B>ReWalk Robotics Ltd.</B>&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%"><FONT STYLE="font-size: 10pt"><B>By:</B></FONT></TD>
      <TD STYLE="width: 36%; border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Ori Gon</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><B>Name:</B> Ori Gon</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><B>Title:</B> &nbsp;&nbsp;Chief Financial Officer</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>POWER
  OF ATTORNEY</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: 36pt">KNOW ALL MEN BY THESE
  PRESENTS that each person whose signature appears below hereby constitutes and appoints Larry Jasinski and Ori Gon, and each of
  them, his or her true and lawful attorneys-in-fact and agents, with full power to act separately and full power of substitution
  and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments
  (including post-effective amendments) to this registration statement, and to file the same, with all exhibits thereto, and all
  other documents in connection therewith, with the Securities and Exchange Commission, granting unto each said attorney-in-fact
  and agent full power and authority to do and perform each and every act in person, hereby ratifying and confirming all that said
  attorneys-in-fact and agents or either of them or his or her or their substitute or substitutes may lawfully do or cause to be
  done by virtue hereof. This Power of Attorney may be signed in counterparts.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 15pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt">Pursuant to the requirements
  of the Securities Act of 1933, this registration statement 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: justify; text-indent: 36pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt"></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: 28%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 42%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title&nbsp;of&nbsp;Capacities</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 28%; 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 STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Larry Jasinski</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director and Chief Executive Officer </FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 19, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Larry Jasinski</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>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Ori Gon</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">March 25, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ori Gon</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Financial Officer and Principal Accounting Officer) </FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Jeff Dykan</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman of the Board </FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 25, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jeff Dykan</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Wayne B. Weisman</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">March 25, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Wayne B. Weisman</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Yasushi Ichiki</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">March 25, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yasushi Ichiki</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Aryeh Dan</TD>
      <TD>&nbsp;</TD>
      <TD>Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">March 25, 2019&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>Aryeh Dan</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Yohanan R Engelhardt</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">March 25, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yohanan R Engelhardt</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Dr. John William Poduska</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">March 25, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. John William Poduska</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Ning Cong</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">March 25, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ning Cong</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Peter Wehrly</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">March 25, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Peter Wehrly</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REWALK ROBOTICS INC. </B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Authorized Representative in the</P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">United States</P></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: justify; text-indent: 36pt"></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">&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: 3%"><FONT STYLE="font-size: 10pt">By:&nbsp; </FONT></TD>
      <TD STYLE="width: 26%; border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Ori Gon </FONT></TD>
      <TD STYLE="width: 43%">&nbsp;</TD>
      <TD STYLE="width: 28%; text-align: center"><FONT STYLE="font-size: 10pt">March 25, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Name: Ori Gon </FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Title: Chief Financial Officer </FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&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"></P>
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
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      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;<B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXHIBITS</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"></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: 8%; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Exhibit&nbsp;No.</B></FONT></TD>
      <TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 91%; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000119312514315654/d724635dex41.htm"><FONT STYLE="font-size: 10pt">Specimen share certificate (incorporated by reference to Exhibit 4.1 to the Company&rsquo;s registration statement on Form F-1/A (File No. 333-197344), filed with the Commission on August 20, 2014).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000119312514270079/d724635dex109.htm"><FONT STYLE="font-size: 10pt">Amended and Restated Shareholders&rsquo; Rights Agreement, dated July 14, 2014, among the Company and the other parties named therein (incorporated by reference to Exhibit 10.9 to the Company&rsquo;s registration statement on Form F-1/A (File No. 333-197344), filed with the Commission on July 16, 2014).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.3</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000117891316003859/exhibit_10-2.htm"><FONT STYLE="font-size: 10pt">Warrant, dated December 30, 2015, between the Company and Kreos Capital V (Expert Fund) Limited (incorporated by reference to Exhibit 10.2 to the Company&rsquo;s Current Report on Form 8-K filed with the Commission on January 4, 2016).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.4</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000114420416130384/v451434_ex4-1.htm"><FONT STYLE="font-size: 10pt">Form of warrant issued in connection with the Company&rsquo;s follow-on offering (incorporated by reference to Exhibit 4.1 to the Company&rsquo;s Current Report on Form 8-K filed with the Commission on October 31, 2016).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.5</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000162828017007920/rwlk10-q06302017exhibit41.htm"><FONT STYLE="font-size: 10pt">Secured Convertible Promissory Note, dated June 9, 2017, issued to Kreos Capital V (Expert Fund) Limited (incorporated by reference to Exhibit 4.1 to the Company&rsquo;s Quarterly Report on Form 10-Q filed with the Commission on August 3, 2017).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.6</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000121390018015029/fs12018a1ex4-6_rewalk.htm">Form of pre-funded warrant offered in November 2018 follow-on offering (incorporated by reference to Exhibit 4.6 to the Company&rsquo;s registration statement on Form S-1/A (File No. 333-227852), filed with the Commission on November 14, 2018).</A></FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.7</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000121390018015029/fs12018a1ex4-7_rewalk.htm">Form of common warrant to purchase ordinary shares in November 2018 follow-on offering (incorporated by reference to Exhibit 4.7 to the Company&rsquo;s registration statement on Form S-1/A (File No. 333-227852), filed with the Commission on November 14, 2018).</A></FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.8</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000121390018015029/fs12018a1ex4-8_rewalk.htm">Form of underwriter warrant from November 2018 follow-on offering (incorporated by reference to Exhibit 4.8 to the Company&rsquo;s registration statement on Form S-1/A (File No. 333-227852), filed with the Commission on November 14, 2018).</A></FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.9</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000121390018016422/f8k111618ex4-1_rewalkrob.htm"><FONT STYLE="font-size: 10pt">First Amendment to Warrant to Purchase Shares between the Company and Kreos Capital V (Expert Fund) Limited, dated November 20, 2018 (incorporated by reference to Exhibit 4.1 to the Company&rsquo;s current report on Form 8-K filed with the Commission on November 21, 2018).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.10</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000121390019003063/f8k0219ex4-1_rewalkrobo.htm"><FONT STYLE="font-size: 10pt">Form of placement agent warrant to purchase ordinary shares in February 2019 follow-on offering (incorporated by reference to Exhibit 4.1 to the Company&rsquo;s current report on Form 8-K filed with the Commission on February 25, 2019).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="fs82019ex5-1_rewalkrobotics.htm"><FONT STYLE="font-size: 10pt">Opinion of Goldfarb Seligman &amp; Co., Israeli counsel to the Registrant, as to the validity of the ordinary shares (including consent).&dagger;</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="fs82019ex23-1_rewalkrobotics.htm"><FONT STYLE="font-size: 10pt">Consent of Kost Forer Gabbay &amp; Kasierer, a member of Ernst &amp; Young Global Limited.&dagger;</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="fs82019ex5-1_rewalkrobotics.htm"><FONT STYLE="font-size: 10pt">Consent of Goldfarb Seligman &amp; Co. (included in Exhibit 5.1).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="#sig_001"><FONT STYLE="font-size: 10pt">Power of Attorney (included in the signature page to this Registration Statement).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1607962/000114420417056327/tv478568_ex99-1.htm"><FONT STYLE="font-size: 10pt">ReWalk Robotics Ltd. 2014 Incentive Compensation Plan, as amended (incorporated by reference to Exhibit 99.1 to the Company&rsquo;s Registration Statement on Form&nbsp;S-8 (File No. 333-221357), filed with the Commission on November 6, 2017).</FONT></A></TD></TR>
  </TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&dagger;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Filed herewith.</FONT></TD>
  </TR></TABLE>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">5</P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "fs82019_rewalkroboticsltd.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 75927}]
metadata_filer: {"company-data": {"conformed-name": "ReWalk Robotics Ltd.", "cik": "0001607962", "assigned-sic": "3842", "irs-number": "000000000"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-230485", "film-number": "19702766"}, "business-address": {"street1": "KOCHAV YOKNEAM BUILDING, FLOOR 6", "street2": "P.O. BOX 161", "city": "YOKNEAM ILIT", "state": "L3", "zip": "20692", "phone": "97249590123"}, "mail-address": {"street1": "KOCHAV YOKNEAM BUILDING, FLOOR 6", "street2": "P.O. BOX 161", "city": "YOKNEAM ILIT", "state": "L3", "zip": "20692"}, "former-company": {"former-conformed-name": "Argo Medical Technologies Ltd.", "date-changed": "20140513"}}
text: As filed with the Securities and Exchange Commission on March 25, 2019
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  ReWalk Robotics Ltd.
  (Exact name of registrant as specified in
  its charter)
  Israel
  Not Applicable
  (State or other jurisdiction
  of
  incorporation or organization)
  (I.R.S. Employer
  Identification
  No.)
  3 Hatnufa Street, Floor 6
  Yokneam Ilit, Israel
  2069203
  (Address of Principal Executive Offices)
  (Zip Code)
  ReWalk Robotics Ltd. 2014 Incentive Compensation
  Plan
  (Full title of the plan)
  ReWalk Robotics, Inc.
  200 Donald Lynch Blvd
  Marlborough, MA 01752
  (Name and address of agent for service)
  + 1 (508) 251-1154
  (Telephone number, including area code,
  of agent for service)
  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. (Check one):
  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 with any new or revised accounting standards
  provided pursuant to Section 7(a)(2)(B) of the Securities Act.  ☒
  CALCULATION OF REGISTRATION FEE
  Title
  of securities to be registered
  Amount
  to be
  registered
  (1)
  Proposed
  maximum
  offering price per
  share
  (2)
  Proposed
  maximum
  aggregate offering
  price
  (2)
  Amount of
  registration
  fee
  Ordinary shares, par value NIS 0.01
  1,944,000
  $
  0.224
  $
  435,456
  $
  52.78
  (1)
  This registration statement on Form S-8 (the "Registration Statement") covers 1,944,000 ordinary shares of ReWalk Robotics Ltd. (the "Registrant"). This amount consists of the following: (i) ordinary shares issuable pursuant to awards granted under the Registrant's 2014 Incentive Compensation Plan (the "2014 Plan"), which were automatically added effective as of January 1, 2018 and January 1, 2019 to the 2014 Plan pursuant to an annual "evergreen" provision contained in the 2014 Plan and (ii) pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), an indeterminate number of additional ordinary shares that may become issuable under the terms of the 2014 Plan by reason of any share split, share dividend, recapitalization or other similar transaction effected without the Registrant's receipt of consideration, which results in an increase in the number of the Registrant's outstanding ordinary shares. Additionally, pursuant to Rule 416(b) under the Securities Act, if prior to the completion of the distribution of the ordinary shares registered under this Registration Statement all ordinary shares are combined by a reverse share split into a lesser number of ordinary shares
  , the number of undistributed ordinary shares covered by this Registration Statement shall be proportionately reduced.
  (2)
  Estimated pursuant to Rules 457(c) and (h) under the Securities Act solely for purposes of calculating the amount of the registration fee, on the basis of the average high and low trading prices ($0.235 - $0.213) of the Registrant's ordinary shares as quoted on the Nasdaq Capital Market on March 20, 2019.
  EXPLANATORY NOTE
  ReWalk Robotics Ltd.
  (the "Company" or the "Registrant") is filing this registration statement on Form S-8 (this "Registration
  Statement") with the Securities and Exchange Commission (the "Commission") to register under the Securities Act
  of 1933, as amended (the "Securities Act"), 1,944,000 ordinary shares, par value NIS 0.01 ("ordinary shares"),
  issuable under the Registrant's 2014 Incentive Compensation Plan (the "2014 Plan").
  On November 6, 2017, the
  Registrant filed a registration statement on Form S-8 (File No. 333-221357) (the "Prior Registration Statement") with
  the Commission registering in the aggregate 2,221,575 ordinary shares, issuable under the Registrant's 2014 Plan. The additional
  1,944,000 ordinary shares registered under this Registration Statement consist of the following: (i) ordinary shares issuable pursuant
  to awards granted under the 2014 Plan, which were automatically added effective as of January 1, 2018 and January 1, 2019 to the
  2014 Plan pursuant to an annual "evergreen" provision contained in the 2014 Plan; and (ii) pursuant to Rule 416 under
  the Securities Act of 1933, as amended (the "Securities Act"), an indeterminate number of additional ordinary shares
  that may become issuable under the terms of the 2014 Plan by reason of any share split, share dividend, recapitalization or other
  similar transaction effected without the Registrant's receipt of consideration, which results in an increase in the number
  of the Registrant's outstanding ordinary shares.
  Pursuant to General
  Instruction E of Form S-8, this Registration Statement hereby incorporates by reference the contents of the Prior Registration
  Statement, and the information required by Part II is omitted, except as supplemented by the information set forth below.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a)
  PROSPECTUS
  Item 1.
  Plan Information.*
  Item 2.
  Registrant
  Information and Employee Plan Annual Information.*
  *
  As permitted by Rule 428
  under the Securities Act, this Registration Statement omits the information specified in Part I of Form S-8. The documents
  containing the information specified in this Part I of Form S-8 ("Plan Information" and "Registrant Information
  and Employee Plan Annual Information") will be sent or given to employees as specified by the Commission pursuant to Rule
  428(b)(1) under the Securities Act. Such documents are not required to be and are not filed with the Commission either as part
  of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. These
  documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II hereof, taken
  together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act. The Registrant will provide
  a written statement to participants advising them of the availability without charge, upon written or oral request, of the documents
  incorporated by reference in Item 3 of Part II hereof and including the statement in the preceding sentence. The written statement
  to all participants will indicate the availability without charge, upon written or oral request, of other documents required to
  be delivered pursuant to Rule 428(b) under the Securities Act, and will include the address and telephone number to which the
  request is to be directed.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT
  Item 3.
  Incorporation
  of Documents by Reference.
  The following documents filed
  by the Registrant are incorporated herein by reference:
  (i)
  the Registrant's Annual Report on Form 10-K for the year ended December 31, 2018 filed with the Commission on February 8, 2019;
  (ii)
  "Proposal Two—Approval of Amendments to our Articles of Association to Effect a Reverse Share Split" and "Proposal Three—Approval of Amendments to our Articles of Association to Increase our Authorized Share Capital" in the Registrant's Definitive Proxy Statement on Schedule 14A filed with the Commission on February 19, 2019, and the portions of such Definitive Proxy Statement that are specifically incorporated by reference into the Registrant's annual report on Form 10-K for the fiscal year ended December 31, 2018;
  (ii)
  the Registrant's Current Reports on Form 8-K filed with the Commission on February 11, 2019 and February 25, 2019; and
  (iii)
  the description of the Company's ordinary shares contained in Item 1 of the Registration Statement on Form 8-A (File No. 001-36612) filed with the Commission on September 2, 2014.
  In addition to the foregoing,
  all documents filed by the Company pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended
  (the "Exchange Act"), subsequent to the effective date of this Registration Statement and prior to the filing of a
  post-effective amendment to this Registration Statement indicating that all securities offered under this Registration Statement
  have been sold, or deregistering all securities then remaining unsold, shall be deemed to be incorporated by reference in this
  Registration Statement and to be a part hereof from the date of filing of such documents. Notwithstanding the foregoing, no information
  is incorporated by reference in this Registration Statement where such information under applicable forms and regulations of the
  Commission is not deemed to be "filed" under Section 18 of the Exchange Act or otherwise subject to the liabilities
  of that section, unless we indicate in the report or filing containing such information that the information is to be considered
  "filed" under the Exchange Act or is to be incorporated by reference in this Registration Statement.
  Any statement contained
  herein or in a document all or a portion of which is 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 other subsequently filed document which also is or 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.
  2
  Item 8.
  Exhibits.
  Exhibit No.
  Description
  4.1
  Specimen share certificate (incorporated by reference to Exhibit 4.1 to the Company's registration statement on Form F-1/A (File No. 333-197344), filed with the Commission on August 20, 2014).
  4.2
  Amended and Restated Shareholders' Rights Agreement, dated July 14, 2014, among the Company and the other parties named therein (incorporated by reference to Exhibit 10.9 to the Company's registration statement on Form F-1/A (File No. 333-197344), filed with the Commission on July 16, 2014).
  4.3
  Warrant, dated December 30, 2015, between the Company and Kreos Capital V (Expert Fund) Limited (incorporated by reference to Exhibit 10.2 to the Company's Current Report on Form 8-K filed with the Commission on January 4, 2016).
  4.4
  Form of warrant issued in connection with the Company's follow-on offering (incorporated by reference to Exhibit 4.1 to the Company's Current Report on Form 8-K filed with the Commission on October 31, 2016).
  4.5
  Secured Convertible Promissory Note, dated June 9, 2017, issued to Kreos Capital V (Expert Fund) Limited (incorporated by reference to Exhibit 4.1 to the Company's Quarterly Report on Form 10-Q filed with the Commission on August 3, 2017).
  4.6
  Form of pre-funded warrant offered in November 2018 follow-on offering (incorporated by reference to Exhibit 4.6 to the Company's registration statement on Form S-1/A (File No. 333-227852), filed with the Commission on November 14, 2018).
  4.7
  Form of common warrant to purchase ordinary shares in November 2018 follow-on offering (incorporated by reference to Exhibit 4.7 to the Company's registration statement on Form S-1/A (File No. 333-227852), filed with the Commission on November 14, 2018).
  4.8
  Form of underwriter warrant from November 2018 follow-on offering (incorporated by reference to Exhibit 4.8 to the Company's registration statement on Form S-1/A (File No. 333-227852), filed with the Commission on November 14, 2018).
  4.9
  First Amendment to Warrant to Purchase Shares between the Company and Kreos Capital V (Expert Fund) Limited, dated November 20, 2018 (incorporated by reference to Exhibit 4.1 to the Company's current report on Form 8-K filed with the Commission on November 21, 2018).
  4.10
  Form of placement agent warrant to purchase ordinary shares in February 2019 follow-on offering (incorporated by reference to Exhibit 4.1 to the Company's current report on Form 8-K filed with the Commission on February 25, 2019).
  5.1
  Opinion of Goldfarb Seligman & Co., Israeli counsel to the Registrant, as to the validity of the ordinary shares (including consent).†
  23.1
  Consent of Kost Forer Gabbay & Kasierer, a member of Ernst & Young Global Limited.†
  23.2
  Consent of Goldfarb Seligman & Co. (included in Exhibit 5.1).
  24.1
  Power of Attorney (included in the signature page to this Registration Statement).
  99.1
  ReWalk Robotics Ltd. 2014 Incentive Compensation Plan, as amended (incorporated by reference to Exhibit 99.1 to the Company's Registration Statement on Form S-8 (File No. 333-221357), filed with the Commission on November 6, 2017).
  3
  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 this Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
  duly authorized, in the City of Marlborough, Massachusetts, on this 25
  th
  day of March, 2019.
  ReWalk Robotics Ltd.
  By:
  /s/ Ori Gon
  Name:
  Ori Gon
  Title:
  Chief Financial Officer
  POWER
  OF ATTORNEY
  KNOW ALL MEN BY THESE
  PRESENTS that each person whose signature appears below hereby constitutes and appoints Larry Jasinski and Ori Gon, and each of
  them, his or her true and lawful attorneys-in-fact and agents, with full power to act separately and full power of substitution
  and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments
  (including post-effective amendments) to this registration statement, and to file the same, with all exhibits thereto, and all
  other documents in connection therewith, with the Securities and Exchange Commission, granting unto each said attorney-in-fact
  and agent full power and authority to do and perform each and every act in person, hereby ratifying and confirming all that said
  attorneys-in-fact and agents or either of them or his or her or their substitute or substitutes may lawfully do or cause to be
  done by virtue hereof. This Power of Attorney may be signed in counterparts.
  Pursuant to the requirements
  of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the
  dates indicated:
  Signature
  Title of Capacities
  Date
  /s/ Larry Jasinski
  Director and Chief Executive Officer
  March 19, 2019
  Larry Jasinski
  (Principal Executive Officer)
  /s/ Ori Gon
  Chief Financial Officer
  March 25, 2019
  Ori Gon
  (Principal Financial Officer and Principal Accounting Officer)
  /s/ Jeff Dykan
  Chairman of the Board
  March 25, 2019
  Jeff Dykan
  /s/ Wayne B. Weisman
  Director
  March 25, 2019
  Wayne B. Weisman
  /s/ Yasushi Ichiki
  Director
  March 25, 2019
  Yasushi Ichiki
  /s/ Aryeh Dan
  Director
  March 25, 2019
  Aryeh Dan
  /s/ Yohanan R Engelhardt
  Director
  March 25, 2019
  Yohanan R Engelhardt
  /s/ Dr. John William Poduska
  Director
  March 25, 2019
  Dr. John William Poduska
  /s/ Ning Cong
  Director
  March 25, 2019
  Ning Cong
  /s/ Peter Wehrly
  Director
  March 25, 2019
  Peter Wehrly
  REWALK ROBOTICS INC.
  Authorized Representative in the
  United States
  By:
  /s/ Ori Gon
  March 25, 2019
  Name: Ori Gon
  Title: Chief Financial Officer
  4
  EXHIBITS
  Exhibit No.
  Description
  4.1
  Specimen share certificate (incorporated by reference to Exhibit 4.1 to the Company's registration statement on Form F-1/A (File No. 333-197344), filed with the Commission on August 20, 2014).
  4.2
  Amended and Restated Shareholders' Rights Agreement, dated July 14, 2014, among the Company and the other parties named therein (incorporated by reference to Exhibit 10.9 to the Company's registration statement on Form F-1/A (File No. 333-197344), filed with the Commission on July 16, 2014).
  4.3
  Warrant, dated December 30, 2015, between the Company and Kreos Capital V (Expert Fund) Limited (incorporated by reference to Exhibit 10.2 to the Company's Current Report on Form 8-K filed with the Commission on January 4, 2016).
  4.4
  Form of warrant issued in connection with the Company's follow-on offering (incorporated by reference to Exhibit 4.1 to the Company's Current Report on Form 8-K filed with the Commission on October 31, 2016).
  4.5
  Secured Convertible Promissory Note, dated June 9, 2017, issued to Kreos Capital V (Expert Fund) Limited (incorporated by reference to Exhibit 4.1 to the Company's Quarterly Report on Form 10-Q filed with the Commission on August 3, 2017).
  4.6
  Form of pre-funded warrant offered in November 2018 follow-on offering (incorporated by reference to Exhibit 4.6 to the Company's registration statement on Form S-1/A (File No. 333-227852), filed with the Commission on November 14, 2018).
  4.7
  Form of common warrant to purchase ordinary shares in November 2018 follow-on offering (incorporated by reference to Exhibit 4.7 to the Company's registration statement on Form S-1/A (File No. 333-227852), filed with the Commission on November 14, 2018).
  4.8
  Form of underwriter warrant from November 2018 follow-on offering (incorporated by reference to Exhibit 4.8 to the Company's registration statement on Form S-1/A (File No. 333-227852), filed with the Commission on November 14, 2018).
  4.9
  First Amendment to Warrant to Purchase Shares between the Company and Kreos Capital V (Expert Fund) Limited, dated November 20, 2018 (incorporated by reference to Exhibit 4.1 to the Company's current report on Form 8-K filed with the Commission on November 21, 2018).
  4.10
  Form of placement agent warrant to purchase ordinary shares in February 2019 follow-on offering (incorporated by reference to Exhibit 4.1 to the Company's current report on Form 8-K filed with the Commission on February 25, 2019).
  5.1
  Opinion of Goldfarb Seligman & Co., Israeli counsel to the Registrant, as to the validity of the ordinary shares (including consent).†
  23.1
  Consent of Kost Forer Gabbay & Kasierer, a member of Ernst & Young Global Limited.†
  23.2
  Consent of Goldfarb Seligman & Co. (included in Exhibit 5.1).
  24.1
  Power of Attorney (included in the signature page to this Registration Statement).
  99.1
  ReWalk Robotics Ltd. 2014 Incentive Compensation Plan, as amended (incorporated by reference to Exhibit 99.1 to the Company's Registration Statement on Form S-8 (File No. 333-221357), filed with the Commission on November 6, 2017).
  †
  Filed herewith.
  5