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                      May 17, 2023

       Jacob (Kobi) Marinka
       Chief Executive Officer
       Arbe Robotics Ltd.
       107 HaHashmonaim St.
       Tel Aviv-Yafo, Israel

                                                        Re: Arbe Robotics Ltd.
                                                            Form 20-F for the 
Fiscal Year Ended December 31, 2022
                                                            Filed March 22, 
2023
                                                            File No. 001-40884

       Dear Jacob (Kobi) Marinka:

              We have completed our review of your filing. We remind you that 
the company and its
       management are responsible for the accuracy and adequacy of their 
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.



                                                                                
                      Sincerely,

                                                                                
                      Division of Corporation Finance
                                                                                
                      Office of Technology