TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 2, 2021 Timothy Warbington Chief Executive Officer Creative Medical Technology Holdings, Inc. 211 E. Osborn Road Phoenix, AZ 85012 Re: Creative Medical Technology Holdings, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed December 1, 2021 File No. 333-259834 Dear Mr. Warbington: We have reviewed your amended registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to the comment, we may have additional comments. Amendment No. 2 to Form S-1 filed December 1, 2021 Cover page 1. Please disclose on the cover page that you do not intend to apply for listing of the Public Warrants or pre-funded warrants on any national securities exchange or trading system, as referenced on page 5. Timothy Warbington Creative Medical Technology Holdings, Inc. December 2, 2021 Page 2 Please contact Christine Westbrook at 202-551-5019 or Celeste Murphy at 202-551- 3257 with any questions. Sincerely, FirstName LastNameTimothy Warbington Division of Corporation Finance Comapany NameCreative Medical Technology Holdings, Inc. Office of Life Sciences December 2, 2021 Page 2 cc: Zev M. Bomrind, Esq. FirstName LastName