SecProbe.io

CORRESP
 1
 filename1.htm

 A2Z
Cust2Mate Solutions Corp.

 1600-609
Granville Street
Vancouver, British Columbia

 V7Y
1C3 Canada

 May
12, 2026

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street NE

 Washington,
D.C. 20549

 Re:
 A2Z
 Cust2Mate Solutions Corp.

 Registration
 Statement on Form F-3
 File
 No. 333-295138

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, A2Z Cust2Mate Solutions Corp. (the "Company")
hereby requests that the Securities and Exchange Commission take appropriate action to accelerate the effective date of the above-referenced
registration statement so as to become effective on Thursday, May 14, 2026, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable.

 Once
the registration statement has been declared effective, please confirm orally that event with our counsel, Sichenzia Ross Ference Carmel
LLP, by calling Avital Perlman at 212-930-9700.

 Very
 truly yours,

 A2Z
 Cust2Mate Solutions Corp.

 /s/ Gadi Graus

 By:
 Gadi
 Graus

 Title:
 Chief
 Executive Officer

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 20, 2026

Gadi Graus
Chief Executive Officer
A2Z Cust2Mate Solutions Corp.
1600-609 Granville Street
Vancouver, British Columbia
V7Y 1C3 Canada

 Re: A2Z Cust2Mate Solutions Corp.
 Registration Statement on From F-3
 Filed April 17, 2026
 File No. 333-295138
Dear Gadi Graus:

 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 Jan Woo at 202-551-3453 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Technology
cc: Avital Perlman, Esq.
</TEXT>
</DOCUMENT>

CORRESP
1
filename1.htm

A2Z Smart Technologies Corp.

1600-609

Vancouver, British Columbia V7Y 1C3

Canada

April 19, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

    Re:
    A2Z Smart Technologies Corp.

    Registration Statement on Form F-3

    File No. 333-271226

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations
under the Securities Act of 1933, as amended, A2Z Smart Technologies Corp. (the “Company”) hereby requests that the Securities
and Exchange Commission take appropriate action to accelerate the effective date of the above-referenced registration statement so as
to become effective on Friday, April 21, 2022, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable.

Once the registration statement has been declared effective,
please confirm orally that event with our counsel, Sichenzia Ross Ference LLP, by calling Avital Perlman at 212-930-9700.

    Very truly yours,

    A2Z Smart Technologies Corp.

    /s/ Gadi Levin

    By:
     Gadi Levin

    Title:
    Chief Financial Officer

United States securities and exchange commission logo
April 17, 2023
Bentsur Joseph
Chief Executive Officer
A2Z Smart Technologies Corp
1600-609 Granville Street
Vancouver, British Columbia
V7Y 1C3 Canada
Re:A2Z Smart Technologies Corp
Registration Statement on Form F-3
Filed April 12, 2023
File No. 333-271226
Dear Bentsur Joseph:
            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 Austin Pattan, Staff Attorney, at (202) 551-6756 or Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Avital Perlman