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                                                           August 5, 2024

Amihay Hadad
Chief Executive Officer
Viewbix Inc.
3 Hanehoshet St, Building B, 7th floor
Tel Aviv, Israel 6971068

       Re: Viewbix Inc.
           Registration Statement on Form S-1
           Filed July 31, 2024
           File No. 333-281143
Dear Amihay Hadad:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

       Please refer to Rules 460 and 461 regarding requests for acceleration.
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.

       Please contact Mitchell Austin at 202-551-3574 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:   David Huberman
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