SEC Comment Letter 0000000000-23-013990 to SciSparc Ltd. (SPRC)
SciSparc Ltd.
Date: Dec. 21, 2023 · CIK: 0001611746 · Accession: 0000000000-23-013990
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-38041
Letter
United States securities and exchange commission logo December 21, 2023 Oz Adler Chief Executive Officer and Chief Financial Officer SciSparc Ltd. 20 Raul Wallenberg St Tower A, 2nd Floor Tel Aviv 6971916 Israel Re:SciSparc Ltd. Form 20-F For the Year Ended December 31, 2022 File No 001-38041 Dear Oz Adler: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe this comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Consolidated Financial Statements Notes to Consolidated Financial Statements Note 2:- Significant Accounting Policy, page F-13 1.Please provide a revenue recognition accounting policy that will be included in your future periodic filings. We may have further comment. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Christine Torney at 202-551-3652 or Daniel Gordon at 202-551-3486 with any questions.
FirstName LastNameOz Adler Comapany NameSciSparc Ltd. December 21, 2023 Page 2 FirstName LastName Oz Adler SciSparc Ltd. December 21, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
December 21, 2023
Oz Adler
Chief Executive Officer and Chief Financial Officer
SciSparc Ltd.
20 Raul Wallenberg St
Tower A, 2nd Floor
Tel Aviv 6971916
Israel
Re:SciSparc Ltd.
Form 20-F
For the Year Ended December 31, 2022
File No 001-38041
Dear Oz Adler:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe
this comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Consolidated Financial Statements
Notes to Consolidated Financial Statements
Note 2:- Significant Accounting Policy, page F-13
1.Please provide a revenue recognition accounting policy that will be included in your
future periodic filings. We may have further comment.
In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
Please contact Christine Torney at 202-551-3652 or Daniel Gordon at 202-551-3486 with
any questions.
FirstName LastNameOz Adler
Comapany NameSciSparc Ltd.
December 21, 2023 Page 2
FirstName LastName
Oz Adler
SciSparc Ltd.
December 21, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Life Sciences