<SEC-DOCUMENT>0001213900-16-013897.txt : 20160629
<SEC-HEADER>0001213900-16-013897.hdr.sgml : 20160629
<ACCEPTANCE-DATETIME>20160531121635
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-16-013897
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160531

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CREATIVE REALITIES, INC.
		CENTRAL INDEX KEY:			0001356093
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				411967918
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		55 BROADWAY
		STREET 2:		9TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10006
		BUSINESS PHONE:		212-324-6660

	MAIL ADDRESS:	
		STREET 1:		55 BROADWAY
		STREET 2:		9TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10006

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WIRELESS RONIN TECHNOLOGIES INC
		DATE OF NAME CHANGE:	20060313
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><FONT STYLE="font-variant: small-caps"><B>Creative Realities,
Inc.</B> </FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">55 Broadway, 9th Floor</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">New York, New York 10006</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">May 31, 2016</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B><I>TRANSMITTED VIA EDGAR</I></B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">Mr. Mark P. Shuman</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">Washington, DC 20549</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman,serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 3%">Re:</TD>
    <TD STYLE="width: 97%"><P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">Creative Realities, Inc. (the &ldquo;Company&rdquo;)</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">Registration Statement on Form S-1</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">Amendment No. 1, Filed on May 13, 2016</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">File No. 333-209487</P>
</TD></TR>
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<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">Dear Mr. Shuman:</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">The undersigned respectfully requests
that the Registration Statement on Form S-1 of Creative Realities, Inc. (SEC File No. 333-209487) be declared effective at 12:00
p.m., Washington, D.C. time, on Wednesday, June 1, 2016, or as soon thereafter as is practicable. This request replaces the Company&rsquo;s
earlier request, which was filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) on May 27, 2016.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">In connection with this request,
the Company hereby acknowledges that:</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">should the Commission or the staff, acting pursuant to delegated authority, declare the filing
effective, such declaration does not foreclose the Commission from taking any action with respect to the filing;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">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</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the Company may not assert staff comments and the declaration of effectiveness as a defense in
any proceeding initiated by the Commission or any other person under the federal securities laws of the United States.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company requests that it be
notified of the effectiveness of the Registration Statement by a telephone call to Kathleen Eick, of Maslon LLP, at (612) 672-8345.
The Company also respectfully requests that a copy of the Commission&rsquo;s written order verifying the effective time and date
of such Registration Statement be sent to Ms. Eick, via facsimile at (612) 642-8345 or email at kathleen.eick@maslon.com.</P>



<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">Sincerely,</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><FONT STYLE="font-variant: small-caps"><B>CREATIVE
REALITIES, INC.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">By: <U>&#9;/s/ Richard Mills&#9;&#9; &#9;&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Richard
Mills</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Director and Chief Executive Officer</P>



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