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                        February 21, 2023

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

                                                        Re: SciSparc Ltd.
                                                            Registration
Statement on Form F-3
                                                            Filed February 17,
2023
                                                            File No. 333-269839

       Dear Oz 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 Jimmy
McNamara at 202-551-7349 with any questions.




                        Sincerely,


                        Division of Corporation Finance

                        Office of Life Sciences
       cc:                                              Eric Victorson