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Correspondence 0001493152-23-023241 from OMNIQ Corp. (OMQS) (CIK 0000278165) (OMQS)

OMNIQ Corp. (OMQS) (CIK 0000278165)
Date: July 3, 2023 · CIK: 0000278165 · Accession: 0001493152-23-023241

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File numbers found in text: 333-278165

Date
July 3, 2023
Author
Shai Lustgarten
Form
CORRESP
Company
OMNIQ Corp. (OMQS) (CIK 0000278165)

Letter

RE: Omniq Corp(CIK: 0000278165)

July 3, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Registration Statement No. 333-278165 on Form S-3 (the “Registration Statement”)

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities Act”), Omniq Corp. hereby requests the acceleration of the effective date of the above referenced Registration Statement so that it will become effective at 9.00 a.m. Eastern Time, July 5, 2023, or as soon thereafter as practicable.

Omniq Corp.

By: /s/ Shai Lustgarten

Name: Shai Lustgarten

Title: Chief Executive Officer

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CORRESP
1
filename1.htm

July 3, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

    RE:
    Omniq Corp(CIK: 0000278165)

    Registration Statement No. 333-278165 on Form S-3 (the “Registration Statement”)

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations
of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities Act”), Omniq
Corp. hereby requests the acceleration of the effective date of the above referenced Registration Statement so that it will become effective
at 9.00 a.m. Eastern Time, July 5, 2023, or as soon thereafter as practicable.

    Omniq Corp.

    By:
    /s/ Shai Lustgarten

    Name:
    Shai Lustgarten

    Title:
    Chief Executive Officer