<SEC-DOCUMENT>0001295345-16-000414.txt : 20160224
<SEC-HEADER>0001295345-16-000414.hdr.sgml : 20160224
<ACCEPTANCE-DATETIME>20160115144950
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ACCESSION NUMBER:		0001295345-16-000414
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160115

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 ALIGN="CENTER"><font size="2"><b><font size="4">Emerald Medical Applications Corp.<br></font></b>
7 Imber Street<br>Petach Tikva, 4951141 Israel<br>
</p>

<p ALIGN="RIGHT">January 15, 2016</p>

<p>US Securities and Exchange Commission<br>
Division of Corporation Finance<br>
Washington, DC 20549<br>
Attention: <font size="2">Mara L. Ransom, Assistant Director</font></p>

<p><font size="2">Re: Emerald Medical Applications Corp. <br>&nbsp;<br></font>Registration Statement on Form S-1<br>
Commission File No. 333-206105<br>
Request for Acceleration</p>

<p>Ladies and Gentlemen:</p>

<p>On behalf of <font size="2" FACE="Times New Roman">Emerald Medical
Applications Corp. </font>this is to request that the above-referenced
registration statement be declared effective by the Commission on January 20,
2016 at
9:30 a.m. EST or as soon thereafter as reasonably practicable.</p>
<p><font size="2">The Company acknowledges that since the Company and its
management are in possession of all facts relating to a Company's disclosure,
the Company and its management are responsible for the accuracy and adequacy of
the disclosures they have made. <br><br>The Company acknowledges that: <br><br>-
should the Commission or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission from taking
any action with respect to the filing; <br><br>- the action of the Commission or
the staff, acting pursuant to delegated authority, in declaring the filing
effective, does not relieve the company from its full responsibility for the
adequacy and accuracy of the disclosure in the filing; and <br><br>- the company
may not assert staff comments and the declaration of effectiveness as a defense
in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States. <br></font></p>

Respectfully
submitted,<br><br>/s/: Lior Wayn<br>Lior Wayn, Chief Executive Officer</font>
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