<SEC-DOCUMENT>0001213900-23-013289.txt : 20230323
<SEC-HEADER>0001213900-23-013289.hdr.sgml : 20230323
<ACCEPTANCE-DATETIME>20230221161030
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ACCESSION NUMBER:		0001213900-23-013289
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230221

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SciSparc Ltd.
		CENTRAL INDEX KEY:			0001611746
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		20 RAUL WALLENBERG STREET, TOWER A
		CITY:			TEL AVIV
		STATE:			L3
		ZIP:			6971916
		BUSINESS PHONE:		972-3-6103100

	MAIL ADDRESS:	
		STREET 1:		20 RAUL WALLENBERG STREET, TOWER A
		CITY:			TEL AVIV
		STATE:			L3
		ZIP:			6971916

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SciSparc Ltd./ADR
		DATE OF NAME CHANGE:	20210129

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Therapix Biosciences Ltd.
		DATE OF NAME CHANGE:	20140624
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SciSparc Ltd.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>20 Raul Wallenberg Street, Tower A,</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Tel Aviv 6971916 Israel&nbsp;</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 4.5in; text-align: right">February 21, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I><U>VIA EDGAR</U></I></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

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

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    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 48px; font-size: 10pt">RE:</TD>
    <TD STYLE="font-size: 10pt; text-align: justify">SciSparc Ltd. (CIK: 0001611746)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify"><U>Registration Statement No. 333-269839 on
Form F-3 (the &ldquo;Registration Statement&rdquo;)</U></P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">SciSparc Ltd. (the &ldquo;<U>Registrant</U>&rdquo;)
hereby requests acceleration of the effectiveness of the above-referenced Registration Statement pursuant to Rule 461 under the Securities
Act of 1933, as amended (the &ldquo;<U>Securities Act</U>&rdquo;), so that it may become effective on February 23, 2023, at 4:00 p.m.,
Eastern Time, or as soon thereafter as is practicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Registrant understands that
the Securities and Exchange Commission will consider this request for acceleration of the effective date of the Registration Statement
as a confirmation of the fact that the Registrant is aware of its responsibilities under the Securities Act and the Securities Exchange
Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Registrant respectfully requests
that it be notified of such effectiveness by a telephone call to Eric Victorson, Esq. of Sullivan &amp; Worcester LLP at (212) 660-3092
and that such effectiveness also be confirmed in writing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></P>

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  <TD>&nbsp;</TD>
  <TD COLSPAN="2">Very  truly yours,</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD COLSPAN="2">SciSparc Ltd.&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 55%">&nbsp;</TD>
  <TD STYLE="width: 1%">By:</TD>
  <TD STYLE="border-bottom: Black 1pt solid; width: 44%">&nbsp;/s/ Oz Adler</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD COLSPAN="2">Oz Adler, Chief Executive Officer and Chief Financial
    Officer</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

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