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
November 22, 2023
VIA EDGAR
Office of Trade & Services
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549
Re: | Cuentas, Inc. File No. 001-39973 |
Preliminary Proxy Statement and S-3 Resale Registration Statement |
Ladies and Gentlemen:
Our client, Cuentas, Inc., a Florida corporation (the “Company”), has filed:
1. | A preliminary proxy statement in connection with the Company’s Annual Meeting of Shareholders scheduled to be held on December 20, 2023. The Company plans to mail its definitive proxy statement to its shareholders of record at the close of business on November 17, 2023 on or about December 5, 2023. |
2. | A registration statement on Form S-3 for the resale of shares of common stock upon exercise of warrants issued in a private placement (file No. 333-275724). |
If you have any questions or comments concerning the preliminary proxy statement or the S-3 resale 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: | Taylor Beech Arik Maimon, Chief Executive Officer Cuentas, Inc. David Selengut Ellenoff Grossman & Schole LLP |