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                          July 15, 2022

       Oz Adler
       Chief Executive Officer
       SciSparc Ltd.
       20 Raul Wallenberg Street, Tower A
       Tel Aviv 6971916 Isreal

                                                        Re: SciSparc Ltd.
                                                            Registration
Statement on Form F-3
                                                            Filed July 7, 2022
                                                            File No. 333-266047

       Dear Mr. 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 Doris
Stacey Gama at 202-551-3188 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Howard Berkenblit, Esq.