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  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>As filed with the Securities and Exchange Commission
  on December 23, 2024</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </b></p>
  
  <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></p>
  
  <!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</div></div><!-- Field: /Rule-Page -->
  
  <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>UNITED STATES</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>WASHINGTON, D.C. 20549</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>FORM S-8</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>REGISTRATION STATEMENT</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>UNDER</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>THE SECURITIES ACT OF 1933</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>WEARABLE DEVICES LTD. </b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its charter)</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <tr style="vertical-align: top">
      <td style="border-bottom: black 1.5pt solid; text-align: center; width: 49%"><b>State of Israel</b></td>
      <td style="text-align: center; width: 2%">&nbsp;</td>
      <td style="border-bottom: black 1.5pt solid; text-align: center; width: 49%"><b>Not applicable</b></td></tr>
    <tr style="vertical-align: top">
      <td style="text-align: center">(State or other jurisdiction of<br>
  incorporation or organization)</td>
      <td style="text-align: center">&nbsp;</td>
      <td style="text-align: center">(I.R.S. Employer <br>
  Identification No.)</td></tr>
    </table>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2 Ha-Ta&#8217;asiya Street, Yokne&#8217;am Illit,
  2069803 Israel</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Offices)</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Wearable Devices Ltd. 2024 Global Equity Incentive
  Plan</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Mudra Wearable, Inc.</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>24A Trolley Square #2203</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Wilmington, DE 19806 </b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, Address and Telephone Number of Agent for
  Service)</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">COPIES TO:</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>
  
  <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <tr style="vertical-align: top">
      <td style="text-align: center; width: 49%"><b>Oded Har-Even, Esq. </b></td>
      <td style="width: 2%">&nbsp;</td>
      <td style="text-align: center; width: 49%"><b>Reut Alfiah, Adv.</b></td></tr>
    <tr style="vertical-align: top">
      <td>
      <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Howard Berkenblit, Esq.</b></p>
      <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Sullivan &amp; Worcester LLP</b></p>
      <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>1633 Broadway </b></p>
      <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>New York, NY 10019</b></p>
      <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Tel: 212.660.3000</b></p></td>
      <td>&nbsp;</td>
      <td>
      <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Sullivan &amp; Worcester Tel-Aviv (Har-Even
      &amp; Co.)</b></p>
      <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>HaArba&#8217;a Towers</b></p>
      <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>28 HaArba&#8217;a St.</b></p>
      <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>North Tower, 35th floor</b></p>
      <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Tel-Aviv, Israel 6473925<br>
      Tel: +972.74.758.0480</b></p></td></tr>
    </table>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and
  &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <tr style="vertical-align: top">
      <td>Large accelerated filer <font style="font-family: Times New Roman, Times, Serif">&#9744;</font></td>
      <td>&nbsp;</td>
      <td>Accelerated filer <font style="font-family: Times New Roman, Times, Serif">&#9744;</font></td></tr>
    <tr style="vertical-align: top">
      <td>Non-accelerated filer <font style="font-family: Times New Roman, Times, Serif">&#9746;</font></td>
      <td>&nbsp;</td>
      <td>Smaller reporting company <font style="font-family: Times New Roman, Times, Serif">&#9744;</font></td></tr>
    <tr style="vertical-align: top">
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>Emerging growth company <font style="font-family: Times New Roman, Times, Serif">&#9746;</font></td></tr>
    </table>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an emerging growth company, indicate by check mark if the registrant
  has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
  to Section 7(a)(2)(B) of the Securities Act. <font style="font-family: Times New Roman, Times, Serif">&#9746;</font></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
  
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  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
  
  <!-- Field: Page; Sequence: 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: center"><b>EXPLANATORY NOTE</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><font style="background-color: white">This
  Registration Statement on Form S-8 (this &#8220;<b>Registration Statement</b>&#8221;) is being filed to register 565,970 ordinary shares,
  no par value per share (the &#8220;<b>Ordinary Shares</b>&#8221;), of Wearable Devices Ltd. (the &#8220;<b>Registrant</b>&#8221;), reserved
  for issuance under </font>the Wearable Devices Ltd. 2024 Global Equity Incentive Plan <font style="background-color: white">(the &#8220;<b>Plan</b>&#8221;).</font></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p>
  
  <!-- Field: Page; Sequence: 2 -->
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      <div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
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  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PART I</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">The
  information specified in Item 1 and Item 2 of Part I of Registration Statement on Form S-8 is omitted from this Registration Statement.
  The documents containing the information specified in Part I of Form S-8 will be delivered to the participants in the Plan covered by
  this Registration Statement as specified by Rule&nbsp;428(b)(1)&nbsp;under the&nbsp;Securities Act of 1933, as amended (the &#8220;<b>Securities
  Act</b>&#8221;).</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></p>
  
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  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PART II</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE</b><font style="font-size: 10pt"></font></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following documents filed
  by the Registrant with the Securities and Exchange Commission (the &#8220;<b>Commission</b>&#8221;) are incorporated by reference into
  this Registration Statement:</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(a) The
  Registrant&#8217;s Annual Report on <u style="text-decoration: none"><a href="http://www.sec.gov/Archives/edgar/data/1887673/000121390024023073/ea0200952-20f_wearable.htm">Form
  20-F</a></u> for the fiscal year ended December 31, 2023, filed with the Commission on March 15, 2024;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(b) The Registrant&#8217;s
  Reports of Foreign Private Issuer on Form 6-K (&#8220;<b>Form 6-K</b>&#8221;) filed with the Commission on <u style="text-decoration: none"><a href="https://www.sec.gov/Archives/edgar/data/1887673/000121390024023068/ea0201748-6k_wearable.htm">March 15, 2024</a></u> (with
  respect to the sections titled &#8220;2023 and Recent Business Highlights,&#8221; &#8220;Full Year 2023 Financial Highlights&#8221; and
  &#8220;Forward-Looking Statements&#8221; and the financial statements in the press release attached as Exhibit 99.1 to the Form 6-K only),
  <u style="text-decoration: none"><a href="https://www.sec.gov/Archives/edgar/data/1887673/000121390024035810/ea0204543-6k_wearable.htm">April 24, 2024</a></u>, <u style="text-decoration: none"><a href="https://www.sec.gov/Archives/edgar/data/1887673/000121390024044290/ea0206367-6k_wearable.htm">May 16, 2024</a></u> (with respect to the first two paragraphs and the section titled &#8220;Forward-Looking Statements&#8221;
  in the press release attached as Exhibit 99.1 to the Form 6-K only), <u style="text-decoration: none"><a href="https://www.sec.gov/Archives/edgar/data/1887673/000121390024050763/ea0207505-6k_wearable.htm">June 7, 2024</a>, <a href="https://www.sec.gov/Archives/edgar/data/1887673/000121390024071825/ea0212016-6k_wearable.htm">August 22, 2024</a>, <a href="https://www.sec.gov/Archives/edgar/data/1887673/000121390024071831/ea0212154-6k_wearable.htm">August 22, 2024</a> (Report No. 2),
  <a href="https://www.sec.gov/Archives/edgar/data/1887673/000121390024076721/ea0213906-6k_wearable.htm">September 9, 2024</a> (</u>with respect to the first two, the fourth and the fifth paragraphs and the section titled &#8220;Forward-Looking
  Statements&#8221; in the press release attached as Exhibit 99.1 to the Form 6-K only), <a href="https://www.sec.gov/Archives/edgar/data/1887673/000121390024080814/ea0214234-6k_wearable.htm">September 23, 2024</a> (other than the fifth, sixth
  and seventh paragraphs in the press release attached as Exhibit 99.3 to the Form 6-K), <a href="https://www.sec.gov/Archives/edgar/data/1887673/000121390024082340/ea0215802-6k_wearable.htm">September 26, 2024</a>, <a href="https://www.sec.gov/Archives/edgar/data/1887673/000121390024085735/ea0216925-6k_wearable.htm">October 7, 2024</a>, <a href="https://www.sec.gov/Archives/edgar/data/1887673/000121390024090981/ea0218778-6k_wearable.htm">October 28, 2024</a>, <a href="https://www.sec.gov/Archives/edgar/data/1887673/000121390024103113/ea0222722-6k_wearable.htm">November 27, 2024</a>, and <a href="https://www.sec.gov/Archives/edgar/data/1887673/000121390024103567/ea0222977-6k_wearable.htm">November 27, 2024</a>; and</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(c) The description of the
  Registrant&#8217;s Ordinary Shares which is contained in the Registrant&#8217;s Registration Statement on <a href="https://www.sec.gov/Archives/edgar/data/1887673/000121390022055087/ea165606-8a12b_wearable.htm">Form 8-A</a> filed on September
  9, 2022 (File No. 001-41502) under the Securities Exchange Act of 1934, as amended (the &#8220;<b>Exchange Act</b>&#8221;), as amended
  by <a href="http://www.sec.gov/Archives/edgar/data/1887673/000121390024023073/ea020095201ex2-3_wearable.htm">Exhibit 2.3</a> to the Registrant&#8217;s Annual Report on <a href="https://www.sec.gov/Archives/edgar/data/1887673/000121390024023073/ea0200952-20f_wearable.htm">Form 20-F</a> for the fiscal year ended December 31, 2023, filed with the SEC on
  March 15, 2024, including any further amendment or report filed for the purpose of updating such description.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All documents, reports and
  definitive proxy or information statements filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act
  and all reports on Form 6-K subsequently filed by the Registrant which state that they are incorporated by reference herein on or after
  the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates
  that all securities offered hereby have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated
  by reference in this Registration Statement and to be part hereof from the date of filing of such documents. Any statement contained in
  a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of
  this Registration Statement to the extent that a statement contained herein or in any subsequently filed document that also is deemed
  to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be
  deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>ITEM 4. DESCRIPTION OF SECURITIES</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
  
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  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>&nbsp;</i></b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Indemnification</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b><i>&nbsp;</i></b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Israeli Companies Law,
  5759-1999 (the &#8220;<b>Companies Law</b>&#8221;) provide that a company may indemnify an office holder against the following liabilities
  and expenses incurred for acts performed by him or her as an office holder, either pursuant to an undertaking made in advance of an event
  or following an event, provided its articles of association include a provision authorizing such indemnification:</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <tr style="vertical-align: top">
      <td style="padding-left: 0.5in; width: 0.5in"></td>
      <td style="width: 0.25in; text-align: justify">&#9679;</td>
      <td style="text-align: justify">a financial liability imposed on him or her in favor of another person by any judgment concerning an act performed in his or her capacity as an office holder, including a settlement or arbitrator&#8217;s award approved by a court;</td></tr>
    </table>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&nbsp;</b></p>
  
  <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <tr style="vertical-align: top">
      <td style="width: 0.5in; text-align: justify">&nbsp;</td>
      <td style="width: 0.25in; text-align: justify">&#9679;</td>
      <td style="text-align: justify">reasonable litigation expenses, including attorneys&#8217; fees, expended by the office holder as a result of an investigation or proceeding instituted against him or her by an authority authorized to conduct such investigation or proceeding, provided that (1) no indictment (as defined in the Companies Law) was filed against such office holder as a result of such investigation or proceeding; and (2) no financial liability as a substitute for the criminal proceeding (as defined in the Companies Law) was imposed upon him or her as a result of such investigation or proceeding, or, if such financial liability was imposed, it was imposed with respect to an offense that does not require proof of criminal intent (as defined in the Companies Law), or in connection with a monetary sanction;</td></tr>
    <tr style="vertical-align: top">
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&nbsp;</td></tr>
    <tr style="vertical-align: top">
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&#9679;</td>
      <td style="text-align: justify">reasonable litigation expenses, including attorneys&#8217; fees, expended by the office holder or imposed on him or her by a court: (1) in proceedings that the company institutes, or that another person institutes on the company&#8217;s behalf, against him or her; (2) in a criminal proceeding of which he or she was acquitted; or (3) as a result of a conviction for a crime that does not require proof of criminal intent; and</td></tr>
    <tr style="vertical-align: top">
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&nbsp;</td></tr>
    <tr style="vertical-align: top">
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&#9679;</td>
      <td style="text-align: justify">expenses incurred by an office holder in connection with an Administrative Procedure under the Securities Law, including reasonable litigation expenses and reasonable attorneys&#8217; fees. An &#8220;Administrative Procedure&#8221; is defined as a procedure pursuant to chapters H3 (Monetary Sanction by the Israeli Securities Authority), H4 (Administrative Enforcement Procedures of the Administrative Enforcement Committee) or I1 (Arrangement to prevent Procedures or Interruption of procedures subject to conditions) to the Securities Law.</td></tr>
    </table>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Companies Law also permits
  a company to add provisions in the articles of association, to undertake in advance to indemnify an office holder, provided that if such
  indemnification relates to financial liability imposed on him or her, as described above, then the undertaking should be limited and shall
  detail the following foreseen events and amount or criteria:</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</p>
  
  <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <tr style="vertical-align: top">
      <td style="width: 0.5in; text-align: justify">&nbsp;</td>
      <td style="width: 0.25in; text-align: justify">&#9679;</td>
      <td style="text-align: justify">to events that in the opinion of the board of directors can be foreseen based on the company&#8217;s activities at the time that the undertaking to indemnify is made; and</td></tr>
    <tr style="vertical-align: top">
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&nbsp;</td></tr>
    <tr style="vertical-align: top">
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&#9679;</td>
      <td style="text-align: justify">in amount or criteria determined by the board of directors, at the time of the giving of such undertaking to indemnify, to be reasonable under the circumstances.</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: 0.5in">The Registrant has entered
  into indemnification agreements with all of its directors and with all members of its senior management. Each such indemnification agreement
  provides the office holder with indemnification permitted under applicable law and up to a certain amount, and to the extent that these
  liabilities are not covered by directors and officer&#8217;s insurance.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>&nbsp;</i></b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Exculpation</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Under the Companies Law, an
  Israeli company may not exculpate an office holder from liability for a breach of his or her duty of loyalty, but may exculpate in advance
  an office holder from his or her liability to the company, in whole or in part, for damages caused to the company as a result of a breach
  of his or her duty of care (other than in relation to distributions), but only if a provision authorizing such exculpation is included
  in its articles of association. The Registrant&#8217;s amended and restated articles of association provide that it may exculpate, in
  whole or in part, any office holder from liability to it for damages caused to the company as a result of a breach of his or her duty
  of care, but prohibit an exculpation from liability arising from a transaction in which its controlling shareholder or officer has a personal
  interest. Subject to the aforesaid limitations, and to other limitations detailed in the indemnification agreements, the Registrant exculpates
  and releases its office holders from any and all liability to the Registrant related to any breach by them of their duty of care to us
  to the fullest extent permitted by law.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>
  
  <!-- Field: Page; Sequence: 5; 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"></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Limitations</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b><i>&nbsp;</i></b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Companies Law provides
  that we may not exculpate or indemnify an office holder nor enter into an insurance contract that would provide coverage for any liability
  incurred as a result of any of the following: (1) a breach by the office holder of his or her duty of loyalty unless (in the case of indemnity
  or insurance only, but not exculpation) the office holder acted in good faith and had a reasonable basis to believe that the act would
  not prejudice us; (2) a breach by the office holder of his or her duty of care if the breach was carried out intentionally or recklessly
  (as opposed to merely negligently); (3) any act or omission committed with the intent to derive an illegal personal benefit; or (4) any
  fine, monetary sanction, penalty or forfeit levied against the office holder.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Under the Companies Law, exculpation,
  indemnification and insurance of office holders in a public company must be approved by the compensation committee and the board of directors
  (and, with respect to directors and chief executive officer, by the shareholders).&nbsp;However, under regulations promulgated under the
  Companies Law, the insurance of office holders shall not require shareholder approval and may be approved by only the compensation committee,
  if the engagement terms are determined in accordance with the company&#8217;s compensation policy that was approved by the shareholders
  by the same special majority required to approve a compensation policy, provided that the insurance policy is on market terms and the
  insurance policy is not likely to materially impact the company&#8217;s profitability, assets or obligations. In addition, under regulations
  promulgated under the Companies Law, with respect to the insurance of office holders of a company in which there is a controlling shareholder
  who is also an office holder, a board approval is also required, subject to meeting the aforesaid conditions.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Registrant&#8217;s amended
  and restated articles of association permit it to exculpate (subject to the aforesaid limitation), indemnify and insure its office holders
  to the fullest extent permitted or to be permitted by the Companies Law.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.</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-indent: 0.5in">Not applicable.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>ITEM 8. EXHIBITS.</b><font style="font-size: 10pt">&nbsp;</font></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <tr style="vertical-align: top; background-color: #CCEEFF">
      <td style="text-align: justify; width: 9%">5.1</td>
      <td style="text-align: justify; width: 1%">&nbsp;</td>
      <td style="text-align: justify; width: 90%"><a href="ea022568801ex5-1_wearable.htm"><u style="text-decoration: none">Opinion of Sullivan &amp; Worcester Tel Aviv (Har-Even &amp; Co.), Israeli counsel to Wearable Devices Ltd.</u></a></td></tr>
    <tr style="vertical-align: top; background-color: white">
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&nbsp;</td></tr>
    <tr style="vertical-align: top; background-color: #CCEEFF">
      <td style="text-align: justify">23.1</td>
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify"><a href="ea022568801ex23-1_wearable.htm"><u style="text-decoration: none">Consent of Ziv Haft, Certified Public Accountants, Isr., BDO member firm, an independent registered public accounting firm.</u></a></td></tr>
    <tr style="vertical-align: top; background-color: white">
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&nbsp;</td></tr>
    <tr style="vertical-align: top; background-color: #CCEEFF">
      <td style="text-align: justify">23.2</td>
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify"><a href="ea022568801ex5-1_wearable.htm"><u style="text-decoration: none">Consent of Sullivan &amp; Worcester Tel Aviv (Har-Even &amp; Co.) (included in Exhibit 5.1).</u></a></td></tr>
    <tr style="vertical-align: top; background-color: white">
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&nbsp;</td></tr>
    <tr style="vertical-align: top; background-color: #CCEEFF">
      <td style="text-align: justify">24.1</td>
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify"><a href="#a_001"><u style="text-decoration: none">Power of Attorney (included on signature page).</u></a></td></tr>
    <tr style="vertical-align: top; background-color: white">
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&nbsp;</td></tr>
    <tr style="vertical-align: top; background-color: #CCEEFF">
      <td style="text-align: justify">99.1</td>
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1887673/000121390024071825/ea021201601ex10-1_wearable.htm"><u style="text-decoration: none">Wearable Devices Ltd. 2024 Global Equity Incentive Plan (filed as Exhibit 10.1 to Form 6-K (File No. 001-41502) filed on August 22, 2024 and incorporated herein by reference).</u></a></td></tr>
    <tr style="vertical-align: top; background-color: white">
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&nbsp;</td></tr>
    <tr style="vertical-align: top; background-color: #CCEEFF">
      <td style="text-align: justify">107</td>
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify"><a href="ea022568801ex-fee_wearable.htm"><u style="text-decoration: none">Filing Fee Table.</u></a></td></tr>
    </table>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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      <div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
      <!-- Field: /Page -->
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&nbsp;</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SIGNATURES</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form F-1 and has duly caused this registration statement on Form S-8 to be signed on its behalf by the undersigned, thereunto
  duly authorized, in Yokne&#8217;am Illit, Israel, on December 23, 2024.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</p>
  
  <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <tr style="vertical-align: top">
      <td>&nbsp;</td>
      <td colspan="2"><b>WEARABLE DEVICES LTD.</b></td></tr>
    <tr style="vertical-align: top">
      <td style="width: 60%">&nbsp;</td>
      <td style="width: 4%">&nbsp;</td>
      <td style="width: 36%">&nbsp;</td></tr>
    <tr style="vertical-align: top">
      <td>&nbsp;</td>
      <td>By:</td>
      <td style="border-bottom: black 1.5pt solid">/s/ Asher Dahan</td></tr>
    <tr style="vertical-align: top">
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>Asher Dahan</td></tr>
    <tr style="vertical-align: top">
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>Chief Executive Officer</td></tr>
    </table>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><a name="a_001"></a><b>POWER OF ATTORNEY</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&nbsp;</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The undersigned officers and
  directors of Wearable Devices Ltd. hereby constitute and appoint each of Asher Dahan and Alon Mualem with full power of substitution,
  each of them singly his true and lawful attorneys-in-fact and agents to take any actions to enable Wearable Devices Ltd. to comply with
  the Securities Act, and any rules, regulations and requirements of the SEC, in connection with this registration statement on Form S-8,
  including the power and authority to sign for the undersigned in his name in the capacities indicated below any and all further amendments
  to this registration statement and any other registration statement filed pursuant to the provisions of Rule 462 under the Securities
  Act.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, this amendment to the registration statement on Form S-8 has been signed by the following persons in the
  capacities and on the dates indicated.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>
  
  <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <tr style="vertical-align: bottom">
      <td style="border-bottom: black 1.5pt solid"><b>Signature </b>&nbsp;</td>
      <td>&nbsp;</td>
      <td style="border-bottom: black 1.5pt solid; text-align: center"><b>Title</b></td>
      <td>&nbsp;</td>
      <td style="border-bottom: black 1.5pt solid; text-align: center"><b>Date</b></td></tr>
    <tr style="vertical-align: bottom">
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td style="text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: bottom">
      <td style="border-bottom: black 1.5pt solid">/s/ Asher Dahan</td>
      <td>&nbsp;</td>
      <td>Chief Executive Officer, Director</td>
      <td>&nbsp;</td>
      <td style="text-align: center">December 23, 2024</td></tr>
    <tr style="vertical-align: bottom">
      <td>Asher Dahan</td>
      <td>&nbsp;</td>
      <td>(Principal Executive Officer)</td>
      <td>&nbsp;</td>
      <td style="text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: bottom">
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td style="text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: bottom">
      <td>/s/ Alon Mualem</td>
      <td>&nbsp;</td>
      <td>Chief Financial Officer</td>
      <td>&nbsp;</td>
      <td style="text-align: center">December 23, 2024</td></tr>
    <tr>
      <td style="vertical-align: top; border-top: black 1.5pt solid">Alon Mualem</td>
      <td style="vertical-align: bottom">&nbsp;</td>
      <td style="vertical-align: bottom">(Principal Financial and Accounting Officer)</td>
      <td style="vertical-align: bottom">&nbsp;</td>
      <td style="vertical-align: bottom">&nbsp;</td></tr>
    <tr style="vertical-align: bottom">
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td style="text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: bottom">
      <td style="border-bottom: black 1.5pt solid">/s/ Eli Bachar</td>
      <td>&nbsp;</td>
      <td>Director</td>
      <td>&nbsp;</td>
      <td style="text-align: center">December 23, 2024</td></tr>
    <tr style="vertical-align: bottom">
      <td>Eli Bachar</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td style="text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: bottom">
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td style="text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: bottom">
      <td style="border-bottom: black 1.5pt solid">/s/ Yaacov Goldman</td>
      <td>&nbsp;</td>
      <td>Director</td>
      <td>&nbsp;</td>
      <td style="text-align: center">December 23, 2024</td></tr>
    <tr style="vertical-align: bottom">
      <td>Yaacov Goldman</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td style="text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: bottom">
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td style="text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: bottom">
      <td style="border-bottom: black 1.5pt solid">/s/ Ilana Lurie</td>
      <td>&nbsp;</td>
      <td>Director</td>
      <td>&nbsp;</td>
      <td style="text-align: center">December 23, 2024</td></tr>
    <tr style="vertical-align: bottom">
      <td>Ilana Lurie</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td style="text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: bottom">
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td style="text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: bottom">
      <td style="border-bottom: black 1.5pt solid">/s/ Guy Wagner</td>
      <td>&nbsp;</td>
      <td>Director</td>
      <td>&nbsp;</td>
      <td style="text-align: center">December 23, 2024</td></tr>
    <tr style="vertical-align: bottom">
      <td>Guy Wagner</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td style="text-align: center">&nbsp;</td></tr>
    </table>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>
  
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      <div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
      <!-- Field: /Page -->
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>
  
  <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b>&nbsp;</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE
  UNITED STATES</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the Securities
  Act of 1933, as amended, the undersigned, Mudra Wearable, Inc., the duly authorized representative in the United States of Wearable Devices
  Ltd., has signed this registration statement on December 23, 2024.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</p>
  
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      <td style="padding-right: 1.3pt; width: 60%">&nbsp;</td>
      <td style="border-bottom: black 1.5pt solid; width: 40%">/s/ Mudra Wearable, Inc.</td></tr>
    <tr style="vertical-align: top; background-color: white">
      <td style="padding-right: 1.3pt">&nbsp;</td>
      <td style="padding-right: 1.3pt">Mudra Wearable, Inc.</td></tr>
    </table>
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metadata_filer: {"company-data": {"conformed-name": "Wearable Devices Ltd.", "cik": "0001887673", "assigned-sic": "3576", "organization-name": "06 Technology", "irs-number": "000000000", "state-of-incorporation": "L3", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-284010", "film-number": "241570216"}, "business-address": {"street1": "5 HA-TNUFA ST.", "city": "YOKNE'AM ILLIT", "state": "L3", "zip": "2066736", "phone": "97246185670"}, "mail-address": {"street1": "5 HA-TNUFA ST.", "city": "YOKNE'AM ILLIT", "state": "L3", "zip": "2066736"}}
text: As filed with the Securities and Exchange Commission
  on December 23, 2024
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  WEARABLE DEVICES LTD.
  (Exact name of registrant as specified in its charter)
  State of Israel
  Not applicable
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  2 Ha-Ta'asiya Street, Yokne'am Illit,
  2069803 Israel
  (Address of Principal Executive Offices)
  Wearable Devices Ltd. 2024 Global Equity Incentive
  Plan
  (Full title of the plan)
  Mudra Wearable, Inc.
  24A Trolley Square #2203
  Wilmington, DE 19806
  (Name, Address and Telephone Number of Agent for
  Service)
  COPIES TO:
  Oded Har-Even, Esq.
  Reut Alfiah, Adv.
  Howard Berkenblit, Esq.
  Sullivan & Worcester LLP
  1633 Broadway
  New York, NY 10019
  Tel: 212.660.3000
  Sullivan & Worcester Tel-Aviv (Har-Even
      & Co.)
  HaArba'a Towers
  28 HaArba'a St.
  North Tower, 35th floor
  Tel-Aviv, Israel 6473925
  Tel: +972.74.758.0480
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and
  "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☐
  Emerging growth company
  ☒
  If an emerging growth company, indicate by check mark if the registrant
  has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
  to Section 7(a)(2)(B) of the Securities Act.
  ☒
  EXPLANATORY NOTE
  This
  Registration Statement on Form S-8 (this "
  Registration Statement
  ") is being filed to register 565,970 ordinary shares,
  no par value per share (the "
  Ordinary Shares
  "), of Wearable Devices Ltd. (the "
  Registrant
  "), reserved
  for issuance under
  the Wearable Devices Ltd. 2024 Global Equity Incentive Plan
  (the "
  Plan
  ").
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The
  information specified in Item 1 and Item 2 of Part I of Registration Statement on Form S-8 is omitted from this Registration Statement.
  The documents containing the information specified in Part I of Form S-8 will be delivered to the participants in the Plan covered by
  this Registration Statement as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the "
  Securities
  Act
  ").
  1
  PART II
  ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE
  The following documents filed
  by the Registrant with the Securities and Exchange Commission (the "
  Commission
  ") are incorporated by reference into
  this Registration Statement:
  (a) The
  Registrant's Annual Report on
  Form
  20-F
  for the fiscal year ended December 31, 2023, filed with the Commission on March 15, 2024;
  (b) The Registrant's
  Reports of Foreign Private Issuer on Form 6-K ("
  Form 6-K
  ") filed with the Commission on
  March 15, 2024
  (with
  respect to the sections titled "2023 and Recent Business Highlights," "Full Year 2023 Financial Highlights" and
  "Forward-Looking Statements" and the financial statements in the press release attached as Exhibit 99.1 to the Form 6-K only),
  April 24, 2024
  ,
  May 16, 2024
  (with respect to the first two paragraphs and the section titled "Forward-Looking Statements"
  in the press release attached as Exhibit 99.1 to the Form 6-K only),
  June 7, 2024
  ,
  August 22, 2024
  ,
  August 22, 2024
  (Report No. 2),
  September 9, 2024
  (
  with respect to the first two, the fourth and the fifth paragraphs and the section titled "Forward-Looking
  Statements" in the press release attached as Exhibit 99.1 to the Form 6-K only),
  September 23, 2024
  (other than the fifth, sixth
  and seventh paragraphs in the press release attached as Exhibit 99.3 to the Form 6-K),
  September 26, 2024
  ,
  October 7, 2024
  ,
  October 28, 2024
  ,
  November 27, 2024
  , and
  November 27, 2024
  ; and
  (c) The description of the
  Registrant's Ordinary Shares which is contained in the Registrant's Registration Statement on
  Form 8-A
  filed on September
  9, 2022 (File No. 001-41502) under the Securities Exchange Act of 1934, as amended (the "
  Exchange Act
  "), as amended
  by
  Exhibit 2.3
  to the Registrant's Annual Report on
  Form 20-F
  for the fiscal year ended December 31, 2023, filed with the SEC on
  March 15, 2024, including any further amendment or report filed for the purpose of updating such description.
  All documents, reports and
  definitive proxy or information statements filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act
  and all reports on Form 6-K subsequently filed by the Registrant which state that they are incorporated by reference herein on or after
  the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates
  that all securities offered hereby have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated
  by reference in this Registration Statement and to be part hereof from the date of filing of such documents. Any statement contained in
  a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of
  this Registration Statement to the extent that a statement contained herein or in any subsequently filed document that also is deemed
  to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be
  deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
  ITEM 4. DESCRIPTION OF SECURITIES
  Not applicable.
  ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL
  Not applicable.
  II-
  1
  ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
  Indemnification
  The Israeli Companies Law,
  5759-1999 (the "
  Companies Law
  ") provide that a company may indemnify an office holder against the following liabilities
  and expenses incurred for acts performed by him or her as an office holder, either pursuant to an undertaking made in advance of an event
  or following an event, provided its articles of association include a provision authorizing such indemnification:
  ●
  a financial liability imposed on him or her in favor of another person by any judgment concerning an act performed in his or her capacity as an office holder, including a settlement or arbitrator's award approved by a court;
  ●
  reasonable litigation expenses, including attorneys' fees, expended by the office holder as a result of an investigation or proceeding instituted against him or her by an authority authorized to conduct such investigation or proceeding, provided that (1) no indictment (as defined in the Companies Law) was filed against such office holder as a result of such investigation or proceeding; and (2) no financial liability as a substitute for the criminal proceeding (as defined in the Companies Law) was imposed upon him or her as a result of such investigation or proceeding, or, if such financial liability was imposed, it was imposed with respect to an offense that does not require proof of criminal intent (as defined in the Companies Law), or in connection with a monetary sanction;
  ●
  reasonable litigation expenses, including attorneys' fees, expended by the office holder or imposed on him or her by a court: (1) in proceedings that the company institutes, or that another person institutes on the company's behalf, against him or her; (2) in a criminal proceeding of which he or she was acquitted; or (3) as a result of a conviction for a crime that does not require proof of criminal intent; and
  ●
  expenses incurred by an office holder in connection with an Administrative Procedure under the Securities Law, including reasonable litigation expenses and reasonable attorneys' fees. An "Administrative Procedure" is defined as a procedure pursuant to chapters H3 (Monetary Sanction by the Israeli Securities Authority), H4 (Administrative Enforcement Procedures of the Administrative Enforcement Committee) or I1 (Arrangement to prevent Procedures or Interruption of procedures subject to conditions) to the Securities Law.
  The Companies Law also permits
  a company to add provisions in the articles of association, to undertake in advance to indemnify an office holder, provided that if such
  indemnification relates to financial liability imposed on him or her, as described above, then the undertaking should be limited and shall
  detail the following foreseen events and amount or criteria:
  ●
  to events that in the opinion of the board of directors can be foreseen based on the company's activities at the time that the undertaking to indemnify is made; and
  ●
  in amount or criteria determined by the board of directors, at the time of the giving of such undertaking to indemnify, to be reasonable under the circumstances.
  The Registrant has entered
  into indemnification agreements with all of its directors and with all members of its senior management. Each such indemnification agreement
  provides the office holder with indemnification permitted under applicable law and up to a certain amount, and to the extent that these
  liabilities are not covered by directors and officer's insurance.
  Exculpation
  Under the Companies Law, an
  Israeli company may not exculpate an office holder from liability for a breach of his or her duty of loyalty, but may exculpate in advance
  an office holder from his or her liability to the company, in whole or in part, for damages caused to the company as a result of a breach
  of his or her duty of care (other than in relation to distributions), but only if a provision authorizing such exculpation is included
  in its articles of association. The Registrant's amended and restated articles of association provide that it may exculpate, in
  whole or in part, any office holder from liability to it for damages caused to the company as a result of a breach of his or her duty
  of care, but prohibit an exculpation from liability arising from a transaction in which its controlling shareholder or officer has a personal
  interest. Subject to the aforesaid limitations, and to other limitations detailed in the indemnification agreements, the Registrant exculpates
  and releases its office holders from any and all liability to the Registrant related to any breach by them of their duty of care to us
  to the fullest extent permitted by law.
  II-
  2
  Limitations
  The Companies Law provides
  that we may not exculpate or indemnify an office holder nor enter into an insurance contract that would provide coverage for any liability
  incurred as a result of any of the following: (1) a breach by the office holder of his or her duty of loyalty unless (in the case of indemnity
  or insurance only, but not exculpation) the office holder acted in good faith and had a reasonable basis to believe that the act would
  not prejudice us; (2) a breach by the office holder of his or her duty of care if the breach was carried out intentionally or recklessly
  (as opposed to merely negligently); (3) any act or omission committed with the intent to derive an illegal personal benefit; or (4) any
  fine, monetary sanction, penalty or forfeit levied against the office holder.
  Under the Companies Law, exculpation,
  indemnification and insurance of office holders in a public company must be approved by the compensation committee and the board of directors
  (and, with respect to directors and chief executive officer, by the shareholders). However, under regulations promulgated under the
  Companies Law, the insurance of office holders shall not require shareholder approval and may be approved by only the compensation committee,
  if the engagement terms are determined in accordance with the company's compensation policy that was approved by the shareholders
  by the same special majority required to approve a compensation policy, provided that the insurance policy is on market terms and the
  insurance policy is not likely to materially impact the company's profitability, assets or obligations. In addition, under regulations
  promulgated under the Companies Law, with respect to the insurance of office holders of a company in which there is a controlling shareholder
  who is also an office holder, a board approval is also required, subject to meeting the aforesaid conditions.
  The Registrant's amended
  and restated articles of association permit it to exculpate (subject to the aforesaid limitation), indemnify and insure its office holders
  to the fullest extent permitted or to be permitted by the Companies Law.
  ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.
  Not applicable.
  ITEM 8. EXHIBITS.
  5.1
  Opinion of Sullivan & Worcester Tel Aviv (Har-Even & Co.), Israeli counsel to Wearable Devices Ltd.
  23.1
  Consent of Ziv Haft, Certified Public Accountants, Isr., BDO member firm, an independent registered public accounting firm.
  23.2
  Consent of Sullivan & Worcester Tel Aviv (Har-Even & Co.) (included in Exhibit 5.1).
  24.1
  Power of Attorney (included on signature page).
  99.1
  Wearable Devices Ltd. 2024 Global Equity Incentive Plan (filed as Exhibit 10.1 to Form 6-K (File No. 001-41502) filed on August 22, 2024 and incorporated herein by reference).
  107
  Filing Fee Table.
  II-
  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 Form F-1 and has duly caused this registration statement on Form S-8 to be signed on its behalf by the undersigned, thereunto
  duly authorized, in Yokne'am Illit, Israel, on December 23, 2024.
  WEARABLE DEVICES LTD.
  By:
  /s/ Asher Dahan
  Asher Dahan
  Chief Executive Officer
  POWER OF ATTORNEY
  The undersigned officers and
  directors of Wearable Devices Ltd. hereby constitute and appoint each of Asher Dahan and Alon Mualem with full power of substitution,
  each of them singly his true and lawful attorneys-in-fact and agents to take any actions to enable Wearable Devices Ltd. to comply with
  the Securities Act, and any rules, regulations and requirements of the SEC, in connection with this registration statement on Form S-8,
  including the power and authority to sign for the undersigned in his name in the capacities indicated below any and all further amendments
  to this registration statement and any other registration statement filed pursuant to the provisions of Rule 462 under the Securities
  Act.
  Pursuant to the requirements
  of the Securities Act of 1933, this amendment to the registration statement on Form S-8 has been signed by the following persons in the
  capacities and on the dates indicated.
  Signature
  Title
  Date
  /s/ Asher Dahan
  Chief Executive Officer, Director
  December 23, 2024
  Asher Dahan
  (Principal Executive Officer)
  /s/ Alon Mualem
  Chief Financial Officer
  December 23, 2024
  Alon Mualem
  (Principal Financial and Accounting Officer)
  /s/ Eli Bachar
  Director
  December 23, 2024
  Eli Bachar
  /s/ Yaacov Goldman
  Director
  December 23, 2024
  Yaacov Goldman
  /s/ Ilana Lurie
  Director
  December 23, 2024
  Ilana Lurie
  /s/ Guy Wagner
  Director
  December 23, 2024
  Guy Wagner
  II-
  4
  SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE
  UNITED STATES
  Pursuant to the Securities
  Act of 1933, as amended, the undersigned, Mudra Wearable, Inc., the duly authorized representative in the United States of Wearable Devices
  Ltd., has signed this registration statement on December 23, 2024.
  /s/ Mudra Wearable, Inc.
  Mudra Wearable, Inc.
  II-5