Cuentas Inc.
235 Lincoln Rd., Suite 210
Miami Beach, Florida 33139
August 7, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Taylor Beech
| Re: | Cuentas Inc.. | |
| Registration Statement on Form S-1 | ||
| Filed August 1, 2023 | ||
| File No. 333-273552 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cuentas Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 10:00 a.m. ET on Wednesday, August 9, 2023, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Shalom Arik Maimon | |
| Shalom Arik Maimon | |
| Interim Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |