United States securities and exchange commission logo December 18, 2023 Ziv Elul Chief Executive Officer Israel Acquisitions Corp 12600 Hill Country Blvd, Building R, Suite 275 Bee Cave, TX 78738 Re: Israel Acquisitions Corp Preliminary Proxy Statement on Schedule 14A Filed December 7, 2023 File No. 001-41593 Dear Ziv Elul: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Lynwood E. Reinhardt, Esq.