<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13D/A</submissionType>
    <previousAccessionNumber>0001493152-24-024829</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Ben Yaackov Yftah -->
          <cik>0002027705</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>1</amendmentNo>
      <securitiesClassTitle>Common Shares, without par value</securitiesClassTitle>
      <dateOfEvent>04/03/2026</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0001888151</issuerCIK>
        <issuerCusips>
          <issuerCusipNumber>31447N303</issuerCusipNumber>
        </issuerCusips>
        <issuerName>FEMTO TECHNOLOGIES INC</issuerName>
        <address>
          <com:street1>7000 Akko Road</com:street1>
          <com:city>Kiryat Motzkin</com:city>
          <com:stateOrCountry>L3</com:stateOrCountry>
          <com:zipCode>2641400</com:zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>Yftah Ben Yaackov</personName>
          <personPhoneNum>972 50 726 2830</personPhoneNum>
          <personAddress>
            <com:street1>Eilat 15</com:street1>
            <com:city>Ashkelon</com:city>
            <com:stateOrCountry>L3</com:stateOrCountry>
            <com:zipCode>7844317</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0002027705</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Yftah Ben Yaackov</reportingPersonName>
        <fundType>PF</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>L3</citizenshipOrOrganization>
        <soleVotingPower>290819.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>290819.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>290819.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>23.24</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Common Shares, without par value</securityTitle>
        <issuerName>FEMTO TECHNOLOGIES INC</issuerName>
        <issuerPrincipalAddress>
          <com:street1>7000 Akko Road</com:street1>
          <com:city>Kiryat Motzkin</com:city>
          <com:stateOrCountry>L3</com:stateOrCountry>
          <com:zipCode>2641400</com:zipCode>
        </issuerPrincipalAddress>
      </item1>
      <item2>
        <filingPersonName>Yftah Ben Yaackov</filingPersonName>
        <principalBusinessAddress>Eilat 15, Ashkelon, Israel</principalBusinessAddress>
        <principalJob>Chief Executive Officer of FEMTO TECHNOLOGIES INC.</principalJob>
        <hasBeenConvicted>NOT</hasBeenConvicted>
        <convictionDescription>NOT</convictionDescription>
        <citizenship>ISRAEL</citizenship>
      </item2>
      <item3>
        <fundsSource>Common Shares issued to Reporting Person are the result of vesting of RSUs issued to him for services to the Company</fundsSource>
      </item3>
      <item4>
        <transactionPurpose>Shares were issued as part of Reporting Person's compensation as C.E.O of the Company</transactionPurpose>
      </item4>
      <item5>
        <percentageOfClassSecurities>Reporting Person holds 70,219 common shares which represents 6.81% of the issued and outstanding common shares of FEMTO TECHNOLOGIES INC., as well as 4,412 enhanced voting shares (each enhanced voting shares carries 50 votes) which represents 100% of the issued and outstanding enhanced voting shares, together this represents 23.2% of the voting rights.</percentageOfClassSecurities>
        <numberOfShares>70,219 common shares and 4,412 enhanced voting shares</numberOfShares>
        <transactionDesc>This filing updates the Reporting Person's beneficial ownership to include 4,412 enhanced voting shares granted on September 20, 2024, pursuant to approval by the Company's shareholders at the Annual General Meeting held on August 1, 2024 as disclosed previously by the Issuer in its Annual Reports on Form 20-F.

This amendment is being filed to disclose the Reporting Person's reduction in beneficial ownership resulting from issuances by the Issuer.</transactionDesc>
      </item5>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>Yftah Ben Yaackov</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Yftah Ben Yaackov</signature>
          <title>Yftah Ben Yaackov</title>
          <date>04/03/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>
</edgarSubmission>
