<SEC-DOCUMENT>0001437749-23-016507.txt : 20230706
<SEC-HEADER>0001437749-23-016507.hdr.sgml : 20230706
<ACCEPTANCE-DATETIME>20230602171918
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-23-016507
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230602

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:		13100 MAGISTERIAL DRIVE
		STREET 2:		SUITE 100
		CITY:			LOUISVILLE
		STATE:			KY
		ZIP:			40223
		BUSINESS PHONE:		502-791-8800

	MAIL ADDRESS:	
		STREET 1:		13100 MAGISTERIAL DRIVE
		STREET 2:		SUITE 100
		CITY:			LOUISVILLE
		STATE:			KY
		ZIP:			40223

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WIRELESS RONIN TECHNOLOGIES INC
		DATE OF NAME CHANGE:	20060313
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">June 2, 2023</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">VIA EDGAR</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">United States Securities and Exchange Commission</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Division of Corporation Finance</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">100 F Street, N.E.</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Washington, DC 20549</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Attention: Marion Graham, Staff Attorney</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; width: 100%;">

		<tr>
			<td style="width: 10%; text-align: center;"><b>Re:</b></td>
			<td style="width: 20%;"><b>Creative Realities, Inc.</b></td>
			<td style="width: 70%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%;">&nbsp;</td>
			<td style="width: 20%;"><b>Registration Statement on Form S-3</b></td>
			<td style="width: 70%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%;">&nbsp;</td>
			<td style="width: 20%;"><b>Filed May 25, 2023</b></td>
			<td style="width: 70%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%;">&nbsp;</td>
			<td style="width: 20%;"><b>File No. 333-272202</b></td>
			<td style="width: 70%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%;">&nbsp;</td>
			<td style="width: 20%;">&nbsp;</td>
			<td style="width: 70%;">&nbsp;</td>
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			<td style="width: 10%;">&nbsp;</td>
			<td style="width: 20%;"><b>Acceleration Request</b></td>
			<td style="width: 70%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 10%;">&nbsp;</td>
			<td style="padding-left: 36pt; width: 20%;"><b>Requested Date:</b></td>
			<td style="width: 70%;"><b>June 6, 2023</b></td>
		</tr>
		<tr>
			<td style="width: 10%;">&nbsp;</td>
			<td style="padding-left: 36pt; width: 20%;"><b>Requested Time:</b></td>
			<td style="width: 70%;"><b>4:00 p.m. Eastern Time</b></td>
		</tr>
		<tr>
			<td style="width: 10%;">&nbsp;</td>
			<td style="width: 20%;">&nbsp;</td>
			<td style="width: 70%;">&nbsp;</td>
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			<td style="width: 10%;">&nbsp;</td>
			<td style="width: 20%;">&nbsp;</td>
			<td style="width: 70%;">&nbsp;</td>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:9pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; &nbsp;&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Ladies and Gentlemen:</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-272202) (the &#8220;Registration Statement&#8221;) to become effective at 4:00 p.m. Eastern Time on June 6, 2023, or as soon thereafter as is practicable.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">If you have questions or comments regarding this request, please contact Bradley A. Pederson of Maslon LLP, counsel to the undersigned registrant, at (651) 338-1106. Once the Registration Statement has been declared effective, please orally confirm that event with Mr. Pederson. The undersigned registrant authorizes Mr. Pederson to orally modify or withdraw this request for acceleration.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Very truly yours,</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">CREATIVE REALITIES, INC.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">By: <u> /s/ Will Logan</u><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u><u>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;</u></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 18pt;">Will Logan</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 18pt;">Chief Financial Officer</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 18pt;text-indent:-18pt;">cc:&nbsp; Rick Mills, <i>Creative Realities, Inc.</i></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 18pt;text-indent:-9pt;">&nbsp; &nbsp;Bradley A. Pederson<i>, Maslon LLP</i></p>

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