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                             January 18, 2023

       Ran Daniel
       Chief Financial Officer
       Nano-X Imaging Ltd.
       Communication Center
       Neve Ilan , Israel 9085000

                                                        Re: Nano-X Imaging Ltd.
                                                            Form 20-F for 
Fiscal Year Ended December 31, 2021
                                                            Filed May 2, 2022
                                                            Response Letter 
Dated January 5, 2023
                                                            File No. 001-39461

       Dear Ran Daniel:

              We have reviewed your January 5, 2023 response to our comment 
letter and have the
       following comments. In some of our comments, we may ask you to provide 
us with information
       so we may better understand your disclosure.

              Please respond to these comments within ten business days by 
providing the requested
       information or advise us as soon as possible when you will respond. If 
you do not believe our
       comments apply to your facts and circumstances, please tell us why in 
your response.

              After reviewing your response to these comments, we may have 
additional
       comments. Unless we note otherwise, our references to prior comments are 
to comments in our
       January 5, 2023 letter.

       Form 20-F for Fiscal Year Ended December 31, 2021

       Item 5. Operating and Financial Review and Prospects
       E. Critical Accounting Estimates, page 90

   1.                                                   We note your response 
and draft disclosures provided in response to comment 3. Please
                                                        tell us your 
consideration of also providing the requested disclosures for impairment of
                                                        long-lived assets 
considering the significance of property and equipment and intangible
                                                        assets to your 
financial statements and also legal and other contingencies considering the
                                                        three legal proceedings 
and the SEC investigation.
   2.                                                   We note your response 
to comment 4. Please provide us with a draft of the disclosures
                                                        that you intend to 
include in your fiscal year 2022 Form 20-F that provide the requested
 Ran Daniel
Nano-X Imaging Ltd.
January 18, 2023
Page 2
         information regarding testing goodwill for impairment. In this regard, 
the related draft
         disclosures provided in response to comment 3 do not provide any 
company-specific or
         quantitative information requested. We further note that you performed 
an interim test of
         goodwill during the second quarter of fiscal year 2022, which resulted 
in the recognition
         of a $14.3 million goodwill impairment charge associated with the AI 
Solutions segment.
       You may contact Tracey Houser at 202-551-3736 or Terence O'Brien at 
202-551-3355, if
you have questions regarding comments on the financial statements and related 
matters.



                                                             Sincerely,
FirstName LastNameRan Daniel
                                                             Division of 
Corporation Finance
Comapany NameNano-X Imaging Ltd.
                                                             Office of 
Industrial Applications and
January 18, 2023 Page 2                                      Services
FirstName LastName