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SEC Comment Letter for SciSparc Ltd. (SPRC) (CIK 0001611746) (SPRC) — Feb 9, 2026

SciSparc Ltd. (SPRC) (CIK 0001611746)
Date: Feb. 9, 2026 · CIK: 0001611746 · Accession: 0000000000-26-001330

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File numbers found in text: 333-293167

Date
February 9, 2026
Author
Oz Adler
Form
UPLOAD
Company
SciSparc Ltd. (SPRC) (CIK 0001611746)

Letter

February 9, 2026 Oz Adler Chief Executive Officer SciSparc Ltd. 20 Raul Wallenberg Street, Tower A Tel Aviv 6971916 Israel Re:SciSparc Ltd. Registration Statement on Form F-3 Filed February 3, 2026 File No. 333-293167 Dear Oz Adler: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Jessica Dickerson at 202-551-8013 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Oded Har-Even, Esq.

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February 9, 2026
Oz Adler
Chief Executive Officer
SciSparc Ltd.
20 Raul Wallenberg Street, Tower A
Tel Aviv 6971916 Israel
Re:SciSparc Ltd.
Registration Statement on Form F-3
Filed February 3, 2026
File No. 333-293167
Dear Oz Adler:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Jessica Dickerson at 202-551-8013 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Oded Har-Even, Esq.