<SEC-DOCUMENT>0001295345-16-000413.txt : 20160224
<SEC-HEADER>0001295345-16-000413.hdr.sgml : 20160224
<ACCEPTANCE-DATETIME>20160114171936
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ACCESSION NUMBER:		0001295345-16-000413
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Emerald Medical Applications Corp.
		CENTRAL INDEX KEY:			0000797542
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				680080601
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		7 IMBER STREET
		CITY:			PETACH TIKVA
		STATE:			L3
		ZIP:			4951141
		BUSINESS PHONE:		97237444505

	MAIL ADDRESS:	
		STREET 1:		7 IMBER STREET
		CITY:			PETACH TIKVA
		STATE:			L3
		ZIP:			4951141

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ZAXIS INTERNATIONAL INC
		DATE OF NAME CHANGE:	19950916

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INFERGENE CO
		DATE OF NAME CHANGE:	19920703
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<p style="text-align: center"><b><font size="4">Emerald Medical Applications Corp.<br></font></b>
<font size="2">7 Imber Street<br>Petach Tikva, 4951141 Israel</font><p style="text-align: right"><font size="2">January
14, 2016</p>
<p>United States Securities and Exchange Commission<br>Washington, D.C. 20549<br>
Mail Stop 3561<br><br>Re: Emerald Medical Applications Corp. <br>Amendment No. 3
to Registration Statement on Form S-1 <br>Filed January 7, 2016 <br>File No.
333-206105 <br><br>Ladies and Gentlemen:<br><br>We are submitting this letter in
response to the staff's comment letter dated January 14, 2016 addressed to
Emerald Medical Applications Corp. (the &quot;Registrant&quot;). For the convenience of
the staff, we have included each staff comment, numbered sequentially, followed
by our response, also numbered sequentially.<br><br>Executive Compensation, page
84 <br><br>Comment 1. Please revise to provide the information required by Item
402 of Regulation S-K for the fiscal year ended December 31, 2015. For guidance,
refer to Question 117.05 of our Regulation S-K Compliance and Disclosure
Interpretations. <br><br>Response 1. We have revised the disclosure
under &quot;Executive Compensation&quot; to include the fiscal year ended December 31,
2015.</p>
<p>Respectfully
submitted,<br><br>/s/: Lior Wayn<br>Lior Wayn, Chief Executive Officer</p>

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