SEC Comment Letter for SciSparc Ltd. (SPRC) (CIK 0001611746) (SPRC) — Mar 20, 2017
SciSparc Ltd. (SPRC) (CIK 0001611746)
Date: March 20, 2017 · CIK: 0001611746 · Accession: 0000000000-17-009099
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Mail Stop 4546 March 1 7, 2017 Dr. Elran Haber Chief Executive Officer Therapix Biosciences Ltd. 5 Azrieli Center (Square Tower) Tel-Aviv 6702501, Israel Re: Therapix Biosciences Ltd. Amendment No. 7 to Registration Statement on Form F -1 Filed March 15 , 2017 File No. 333 -214458 Dear Dr. Haber : We have reviewed your amended registration statement and have the following comment . In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or d o not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to the comment, we may have additional comments. Cover Page 1. We refer to your revised offering size and your revised price range. Please update the fee table to correspond to the new proposed maximum offering amount . Business Other Indications, page 53 2. We refer to the press release on your website indicating that y ou have entered into a MOU with Rafa Laboratories to form a joint venture to research and develop a drug for certain indications, and that both you and Rafa will invest seed capital in this venture. Please update your disclosure to provide information reg arding the MOU, or alternatively, explain the basis for your belief that the MOU is not material. Dr. Elran Haber Therapix Biosciences Ltd. March 1 7, 2017 Page 2 You may contact Keira Nakada at 202 -551-3659 or Mark Brunhofer at 202 -551-3638 if you have questions regarding comments on the financial statements and rela ted matters. Please contact Dorrie Yale at 202 -551-8776 or me at 202 -551-3675 with any other questions . Sincerely, /s/ Suzanne Hayes Suzanne Hayes Assistant Director Office of Healthcare and Insurance cc: Oded Har -Even — Sullivan & Worcester LLP