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SEC Company Response from Viewbix Inc. (VBIX) (CIK 0000797542) (QXL) — Jan 14, 2016

Viewbix Inc. (VBIX) (CIK 0000797542)
Date: Jan. 14, 2016 · CIK: 0000797542 · Accession: 0001295345-16-000413

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File numbers found in text: 333-206105

Referenced dates: January 14, 2016

Date
January 7, 2016
Author
submitted
Form
CORRESP
Company
Viewbix Inc. (VBIX) (CIK 0000797542)

Letter

Re: Emerald Medical Applications Corp. Amendment No. 3 to Registration Statement on Form S-1 Filed January 7, 2016 File No. 333-206105

Emerald Medical Applications Corp.

7 Imber Street Petach Tikva, 4951141 IsraelJanuary 14, 2016

United States Securities and Exchange Commission Washington, D.C. 20549

Mail Stop 3561

Ladies and Gentlemen:

We are submitting this letter in response to the staff's comment letter dated January 14, 2016 addressed to Emerald Medical Applications Corp. (the "Registrant"). For the convenience of the staff, we have included each staff comment, numbered sequentially, followed by our response, also numbered sequentially.

Executive Compensation, page

Comment 1. Please revise to provide the information required by Item 402 of Regulation S-K for the fiscal year ended December 31, 2015. For guidance, refer to Question 117.05 of our Regulation S-K Compliance and Disclosure Interpretations.

Response 1. We have revised the disclosure under "Executive Compensation" to include the fiscal year ended December 31, 2015.

Respectfully
submitted,
/s/: Lior Wayn
Lior Wayn, Chief Executive Officer

Show Raw Text
CORRESP
1
filename1.htm

Emerald Medical Applications Corp.

7 Imber Street
Petach Tikva, 4951141 IsraelJanuary
14, 2016

United States Securities and Exchange Commission
Washington, D.C. 20549

Mail Stop 3561

Re: Emerald Medical Applications Corp.
Amendment No. 3
to Registration Statement on Form S-1
Filed January 7, 2016
File No.
333-206105

Ladies and Gentlemen:

We are submitting this letter in
response to the staff's comment letter dated January 14, 2016 addressed to
Emerald Medical Applications Corp. (the "Registrant"). For the convenience of
the staff, we have included each staff comment, numbered sequentially, followed
by our response, also numbered sequentially.

Executive Compensation, page
84

Comment 1. Please revise to provide the information required by Item
402 of Regulation S-K for the fiscal year ended December 31, 2015. For guidance,
refer to Question 117.05 of our Regulation S-K Compliance and Disclosure
Interpretations.

Response 1. We have revised the disclosure
under "Executive Compensation" to include the fiscal year ended December 31,
2015.

Respectfully
submitted,

/s/: Lior Wayn
Lior Wayn, Chief Executive Officer