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
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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