Creations, Inc.
c/o Sichenzia Ross Ference LLP.
1185 avenue of the Americas, 37th Floor
New York, NY 10036
August 27, 2020
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| Attention: | David Lin, Esq. | |
| Re: | Creations, Inc. | |
| Registration Statement on Form S-1 as Amended | ||
| Filed August 27, 2020 | ||
| File No. 333-240161 | ||
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Creations, Inc.. (the “Company”) hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement as amended on August 27, 2020 so that such Registration Statement will become effective as of 4:00 p.m. Eastern Daylight Time, August 30, 2020, or as soon as practicable thereafter.
| Very truly yours, | ||
| Creations, Inc. | ||
| By: | /s/ Guy Nissenson | |
| Guy Nissenson, Chief Executive Officer, President and Principal Executive Officer | ||
