Cuentas Inc.
235 Lincoln Rd., Suite 210
Miami Beach, Florida 33139
November 28, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Nicholas Nalbantian
| Re: | Cuentas Inc.. | |
| Registration Statement on Form S-3 | ||
| Filed November 22, 2023 and amended on November 27, 2023 | ||
| File No. 333- 275724 |
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, as amended on November 27, 2023, so that it will become effective at 10:00 a.m. ET on Thursday, November 30, 2023, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Shalom Arik Maimon | |
| Shalom Arik Maimon | |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |