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Correspondence 0001213900-26-013936 from SciSparc Ltd. (SPRC)

SciSparc Ltd.
Date: Feb. 10, 2026 · CIK: 0001611746 · Accession: 0001213900-26-013936

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File numbers found in text: 333-293167

Date
February 10, 2026
Author
Oz Adler
Form
CORRESP
Company
SciSparc Ltd.

Letter

SciSparc Ltd.

20 Raul Wallenberg Street, Tower A,

Tel Aviv 6971916 Israel

February 10, 2026

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

RE: SciSparc Ltd. (CIK: 0001611746)

Registration Statement No. 333-293167 on Form F-3 (the "Registration Statement")

Ladies and Gentlemen:

SciSparc Ltd. (the " Registrant ") hereby requests acceleration of the effectiveness of the above-referenced Registration Statement pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it may become effective on February 12, 2026, at 9:00 a.m., Eastern Time, or as soon thereafter as is practicable.

The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Eric Victorson, Esq. of Sullivan & Worcester LLP at (212) 660-3092 and that such effectiveness also be confirmed in writing.

Very truly yours,
SciSparc Ltd.

Show Raw Text
CORRESP
 1
 filename1.htm

 SciSparc Ltd.

 20 Raul Wallenberg Street, Tower A,

 Tel Aviv 6971916 Israel

 February 10, 2026

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 RE:
 SciSparc Ltd. (CIK: 0001611746)

 Registration Statement No. 333-293167
on Form F-3 (the "Registration Statement")

 Ladies and Gentlemen:

 SciSparc Ltd. (the " Registrant ")
hereby requests acceleration of the effectiveness of the above-referenced Registration Statement pursuant to Rule 461 under the Securities
Act of 1933, as amended, so that it may become effective on February 12, 2026, at 9:00 a.m., Eastern Time, or as soon thereafter as is
practicable.

 The Registrant respectfully
requests that it be notified of such effectiveness by a telephone call to Eric Victorson, Esq. of Sullivan & Worcester LLP at (212)
660-3092 and that such effectiveness also be confirmed in writing.

 Very truly yours,

 SciSparc Ltd.

 By:
 /s/ Oz Adler

 Oz Adler, Chief Executive Officer and Chief Financial Officer