ELLENOFF GROSSMAN & SCHOLE LLP
1345 Avenue of the Americas
New York, New York 10105
Telephone: (212) 370-1300
Facsimile: (212) 370-7889
www.egsllp.com
July 31, 2023
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549
Re: Cuentas, Inc.
Form S-1
Ladies and Gentlemen:
We are counsel to Cuentas, Inc., a Florida corporation (the “Company”), which has filed a registration statement on Form S-1 for the resale of shares of common stock upon exercise of warrants issued in a private placement.
If you have any questions or comments concerning the Registration Statement, please contact David Selengut at (212) 370-1300 or by e-mail at selengut@egsllp.com) or the undersigned at (516) 491-6471 or by e-mail at morenstein@egsllp.com.
| Very truly yours, | |
| /s/ Mark Orenstein | |
| Mark Orenstein | |
| Partner |
| cc: | Arik Maimon, Interim Chief Executive Officer | |
| Cuentas, Inc. | ||
| David Selengut | ||
| Matthew Bernstein | ||
| Ellenoff Grossman & Schole LLP |