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  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><B>As filed with the Securities and Exchange Commission on April 1,
  2024</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>UNDER</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>THE SECURITIES ACT OF 1933</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SCISPARC LTD.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Exact name of registrant
  as specified in its charter)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: top; width: 49%"><FONT STYLE="font-size: 10pt"><B>State of Israel</B></FONT></TD>
      <TD STYLE="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom; width: 2%">&nbsp;</TD>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: top; width: 49%"><FONT STYLE="font-size: 10pt"><B>Not applicable</B></FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; vertical-align: top"><FONT STYLE="font-size: 10pt"><B>(State or other jurisdiction of<BR>
  incorporation or organization)</B></FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top"><FONT STYLE="font-size: 10pt"><B>(I.R.S. Employer<BR>
  Identification No.)</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: top; width: 49%"><FONT STYLE="font-size: 10pt"><B>20 Raul Wallenberg Street, Tower A<BR>
  Tel Aviv, Israel</B></FONT></TD>
      <TD STYLE="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom; width: 2%">&nbsp;</TD>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 49%"><FONT STYLE="font-size: 10pt"><B>6971916</B></FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; vertical-align: top"><FONT STYLE="font-size: 10pt"><B>(Address of Principal Executive Offices)</B></FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top"><FONT STYLE="font-size: 10pt"><B>(Zip Code)</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SciSparc Ltd. 2023 Share Incentive Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Full title of the plan)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Puglisi &amp; Associates</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>850 Library Ave.,&nbsp;Suite 204</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Newark,&nbsp;DE&nbsp;19711</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Tel:&nbsp;(302)&nbsp;738-6680</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Name, address, including zip code, and telephone
  number, including area code, of agent for service)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>Copies to:</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; width: 49%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Shachar Hadar <BR>
  Meitar | Law Offices <BR>
  16 Abba Hillel Road <BR>
  Ramat Gan, 5250608, Israel <BR>
  Tel: +972 (3) 610-3100 </B>&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; width: 2%">&nbsp;</TD>
      <TD STYLE="text-align: center; width: 49%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Oded Har-Even, Esq.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>Howard Berkenblit,
      Esq.<BR>
      Sullivan &amp; Worcester LLP</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>1633 Broadway</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>New York, NY 10019</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>Tel: 212.660.3000</B></P></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo;
  and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 30%;"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD STYLE="width: 4%;"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="width: 27%;">&nbsp;</TD>
      <TD STYLE="width: 35%;"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="width: 4%;"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: left; direction: rtl; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD STYLE="text-align: left; direction: rtl; unicode-bidi: embed"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD STYLE="text-align: left; direction: rtl; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left; direction: rtl; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
      <TD STYLE="text-align: left; direction: rtl; unicode-bidi: embed"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: left; direction: rtl; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left; direction: rtl; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left; direction: rtl; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left; direction: rtl; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
      <TD STYLE="text-align: left; direction: rtl; unicode-bidi: embed"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"></P>
  
  <!-- Field: Page; Sequence: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 18pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This registration statement
  on Form S-8 (this &ldquo;<B><I>Registration Statement</I></B>&rdquo;) is being filed with the Securities and Exchange Commission (the
  &ldquo;<B><I>Commission</I></B>&rdquo;) for the purpose of registering 1,013,787 ordinary shares of SciSparc Ltd. (the &ldquo;<B><I>Company</I></B>&rdquo;
  or the &ldquo;<B><I>Registrant</I></B>&rdquo;) issuable under the SciSparc 2023 Share Incentive Plan (the &ldquo;<B><I>2023 Plan</I></B>&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 2 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 18pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The information specified
  in Item 1 and Item 2 of Part I of Form S-8 is omitted from this Registration Statement in accordance with the provisions of Rule 428 under
  the Securities Act, and the introductory note to Part I of the Form S-8 instructions. The documents containing the information specified
  in Part I of Form S-8 will be delivered to the participants in the Plan, as specified by Rule 428(b)(1) under the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>Item 3. Incorporation of Documents by Reference.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following documents, which
  have been filed by the Company with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the &ldquo;<B><I>Exchange
  Act</I></B>&rdquo;), are incorporated by reference in, and shall be deemed to be a part of, this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(i) the Company&rsquo;s Annual
  Report on&nbsp;<U STYLE="text-decoration: none"><A HREF="http://www.sec.gov/Archives/edgar/data/1611746/000121390024028859/ea0202882-20f_scisparc.htm">Form 20-F</A></U>&nbsp;for the year ended December 31, 2023, filed with the Commission on April 1, 2024 (File No. 001-38041)
  (the &ldquo;<B><I>Annual Report</I></B>&rdquo;); and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(ii) the description of our
  securities contained in our&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1611746/000121390021066377/ea151944-8a12b_scisparc.htm">Form 8-A</A>&nbsp;filed on December 20, 2021 (File No. 001-38041), including as amended by&nbsp;Exhibit 2.1&nbsp;to
  the Annual Report and any further amendment or report filed for the purpose of updating such description.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All documents, reports and
  definitive proxy or information statements filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act and certain Reports
  on Form 6-K furnished by the Registrant to the Commission (which indicate that they are incorporated herein by reference) after the date
  of this Registration Statement and prior to the filing of a post-effective amendment which indicates that all securities offered hereby
  have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration
  Statement and to be a part hereof from the date of filing of such documents; provided, however, that documents, reports and definitive
  proxy or information statements, or portions thereof, which are furnished and not filed in accordance with the rules of the Commission
  shall not be deemed incorporated by reference into this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Any statement contained in
  a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for purposes of
  this Registration Statement to the extent that a statement herein or in any other subsequently filed document which also is or is deemed
  to be incorporated by reference herein modifies or supersedes that statement. Any such statement so modified or superseded shall not constitute
  a part of this Registration Statement, except as so modified or superseded.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"><B>Item&nbsp;4. Description
  of Securities.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"><B>Item&nbsp;5. Interests
  of Named Experts and Counsel.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">None.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"><B>Item&nbsp;6. Indemnification
  of Directors and Officers.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Under the Israeli Companies Law, 5759-1999 (the &ldquo;<B><I>Companies
  Law</I></B>&rdquo;), a company may not exculpate an office holder from liability for a breach of the duty of loyalty. An Israeli company
  may exculpate an office holder in advance from liability to the company, in whole or in part, for damages caused to the company as a result
  of a breach of duty of care but only if a provision authorizing such exculpation is included in its articles of association. The Registrant&rsquo;s
  amended and restated articles of association include such a provision. An Israeli company may not exculpate a director from liability
  arising out of a prohibited dividend or distribution to shareholders.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Under the Companies Law, a
  company may indemnify an office holder in respect of the following liabilities and expenses incurred for acts performed as an office holder,
  either in advance of an event or following an event, provided a provision authorizing such indemnification is contained in its articles
  of association:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">a financial liability imposed on him or her in favor of another
  person pursuant to a judgment, including a settlement or arbitrator&rsquo;s award approved by a court. However, if an undertaking to
  indemnify an office holder with respect to such liability is provided in advance, then such an undertaking must be limited to events
  which, in the opinion of the board of directors, can be foreseen based on the company&rsquo;s activities when the undertaking to indemnify
  is given, and to an amount or according to criteria determined by the board of directors as reasonable under the circumstances, and such
  undertaking shall detail the abovementioned events and amount or criteria;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">reasonable litigation expenses, including legal fees, incurred by the office holder (1)&nbsp;as a result
  of an investigation or proceeding instituted against him or her by an authority authorized to conduct such investigation or proceeding,
  provided that (i)&nbsp;no indictment was filed against such office holder as a result of such investigation or proceeding; and (ii)&nbsp;no
  financial liability, such as a criminal penalty, was imposed upon him or her as a substitute for the criminal proceeding as a result of
  such investigation or proceeding or, if such financial liability was imposed, it was imposed with respect to an offense that does not
  require proof of criminal intent; and (2)&nbsp;in connection with a monetary sanction;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.5in 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">reasonable litigation expenses, including legal fees, incurred by the office holder
  or imposed by a court (i) in proceedings instituted against him or her by the company, on its behalf or by a third-party, or (ii) in connection
  with criminal proceedings in which the office holder was acquitted, or (iii) as a result of a conviction for an offense that does not
  require proof of criminal intent;
  and</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.5in 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">expenses, including reasonable litigation expenses and legal fees, incurred by an office holder in relation
  to an administrative proceeding instituted against such office holder, or certain compensation payments made to an injured party imposed
  on an office holder by an administrative proceeding, pursuant to certain provisions of the Israeli Securities Law, 1968 (the &ldquo;<B><I>Israeli
  Securities Law</I></B>&rdquo;).</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">An Israeli company may insure
  an office holder against the following liabilities incurred for acts performed as an office holder if and to the extent provided in the
  company&rsquo;s articles of association:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">a breach of the duty of loyalty to the company, to the extent that the office holder acted in good faith
  and had a reasonable basis to believe that the act would not prejudice the company;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">a breach of the duty of care to the company or to a third-party, including a breach arising out of the
  negligent conduct of the office holder;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.5in 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">a financial liability imposed on the office holder in favor of a third-party;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">a financial liability imposed on the office holder in favor of a third-party harmed by a breach in an
  administrative proceeding; and</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">expenses, including reasonable litigation expenses and legal fees, incurred by the office holder as a
  result of an administrative proceeding instituted against him or her, pursuant to certain provisions of the Israeli Securities Law.&nbsp;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 18pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">An Israeli company may not
  indemnify or insure an office holder against any of the following:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">a breach of the duty of loyalty, except to the extent that the office holder acted in good faith and had
  a reasonable basis to believe that the act would not prejudice the company;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">a breach of the duty of care committed intentionally or recklessly, excluding a breach arising out of
  the negligent conduct of the office holder;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">an act or omission committed with intent to derive illegal personal benefit; or</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">a fine or forfeit levied against the office holder.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Under the Companies Law, exculpation, indemnification and insurance
  of office holders must be approved by the compensation committee, the board of directors and, with respect to directors and the chief
  executive officer, by the shareholders. However, under regulations promulgated under the Companies Law, the insurance of office holders
  shall not require shareholder approval and may be approved by only the compensation committee, if the engagement terms are determined
  in accordance with the company&rsquo;s compensation policy, and that policy was approved by the shareholders by the same special majority
  required to approve a compensation policy, provided that the insurance policy is on market terms and the insurance policy is not likely
  to materially impact the company&rsquo;s profitability, assets or obligations.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our amended and restated articles of association allow us to exculpate,
  indemnify and insure our office holders for any liability imposed on them as a consequence of an act (including any omission) which was
  performed by virtue of being an office holder. Our office holders are currently covered by a directors and officers liability insurance
  policy.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We have entered into agreements
  with each of our directors and executive officers exculpating them in advance, to the fullest extent permitted by law, from liability
  to us for damages caused to us as a result of a breach of duty of care, and undertaking to indemnify them to the fullest extent permitted
  by law. This indemnification is limited to events determined as foreseeable by the board of directors based on our activities, and to
  an amount or according to criteria determined by the board of directors as reasonable under the circumstances.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The maximum indemnification
  amount set forth in such agreements is limited to an amount equal to 25% of our total shareholders&rsquo; equity as reflected in our most
  recent consolidated financial statements prior to the date on which the indemnity payment is made. The maximum amount set forth in such
  agreements is in addition to any amount paid (if paid) under insurance and/or by a&nbsp;third-party&nbsp;pursuant to an indemnification
  arrangement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In the opinion of the Commission, however, indemnification of directors
  and office holders for liabilities arising under the Securities Act, however, is against public policy and therefore unenforceable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Registrant has purchased and
  currently intends to maintain insurance on behalf of each and every person who is or was a director or officer of the company against
  any loss arising from any claim asserted against him or her and incurred by him or her in any such capacity, subject to certain exclusions.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"><B>Item&nbsp;7. Exemption
  from Registration Claimed.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>Item 8. Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: left; border-bottom: Black 1.5pt solid; white-space: nowrap; width: 9%"><FONT STYLE="font-size: 10pt"><B>Exhibit<BR>
  Number</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%;">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; white-space: nowrap; width: 90%"><FONT STYLE="font-size: 10pt"><B>Exhibit</B></FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: left; direction: rtl; unicode-bidi: embed">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: left; direction: rtl; unicode-bidi: embed">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="vertical-align: bottom;">&nbsp;</TD>
      <TD STYLE="vertical-align: top;"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1611746/000121390023012516/ea172999ex3-1_scisparc.htm">Amended and Restated Articles of Association of the Registrant (1)</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: left; white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom;">&nbsp;</TD>
      <TD STYLE="vertical-align: top;"><FONT STYLE="font-size: 10pt"><A HREF="ea020301501ex5-1_scisparc.htm">Opinion of Meitar | Law Offices as to the legality of the Registrant&rsquo;s Ordinary Shares</A></FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom;">&nbsp;</TD>
      <TD STYLE="vertical-align: top;"><FONT STYLE="font-size: 10pt"><A HREF="ea020301501ex23-1_scisparc.htm">Consent of Kost, Forer, Gabbay and Kasierer, a member of Ernst &amp; Young Global</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: left; white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD STYLE="vertical-align: bottom;">&nbsp;</TD>
      <TD STYLE="vertical-align: top;"><FONT STYLE="font-size: 10pt"><A HREF="ea020301501ex5-1_scisparc.htm">Consent of Meitar | Law Offices (included in Exhibit 5.1)</A></FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">24.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top;"><FONT STYLE="font-size: 10pt"><A HREF="#a_001">Power of Attorney (included on the signature page of this Registration Statement)</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: left; white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
      <TD STYLE="vertical-align: bottom;">&nbsp;</TD>
      <TD STYLE="vertical-align: top;"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1611746/000121390024017526/ea0200391ex10-7_scisparcltd.htm">SciSparc Ltd. 2023 Share Incentive Plan (2)</A></FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">107.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom;">&nbsp;</TD>
      <TD STYLE="vertical-align: top;"><FONT STYLE="font-size: 10pt"><A HREF="ea020301501ex-fee_scisparc.htm">Filing Fee Table</A></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: justify">Incorporated by reference to Exhibit 3.1 to the Registrant&rdquo;s
  Registration Statement on Form F-3 (File No. 001-269839), filed with the Commission on February 16, 2023.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: justify">Incorporated by reference to Exhibit 10.7 to the Registrant&rsquo;s
  Registration Statement on Form F-1 (File No. 333-277394), filed with the Commission on February 27, 2024.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Filed herewith.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 18pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001"></A>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in Tel Aviv, Israel, on this 1<SUP>st</SUP> day of April, 2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%; font-size: 10pt"><B>&nbsp;</B></TD>
      <TD STYLE="width: 40%; font-size: 10pt"><B>SCISPARC LTD.</B></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%">By:</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 35%">/s/ Oz Adler</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>Name:&nbsp;</TD>
      <TD>Oz Adler</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>Title:</TD>
      <TD>Chief Executive Officer</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">KNOW ALL PERSONS BY THESE
  PRESENTS that each person whose signature appears below hereby constitutes and appoints Oz Adler, his or her true and lawful attorney-in-fact
  and agent, with full power to act separately and full power of substitution and resubstitution, for him or her and in his or her name,
  place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this registration
  statement, and to file the same, with all exhibits thereto, and all other documents in connection therewith, with the Securities and Exchange
  Commission, granting unto the said attorney-in-fact and agent full power and authority to do and perform each and every act in person,
  hereby ratifying and confirming all that said attorney-in-fact and agent or his substitute or substitutes may lawfully do or cause to
  be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the date
  indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; white-space: nowrap; width: 30%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; width: 43%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Oz Adler</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
      Executive Officer and Chief Financial Officer</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
      1, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Oz
      Adler</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
      Executive Officer and Principal Accounting Officer)</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; direction: rtl; unicode-bidi: embed"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; direction: rtl; unicode-bidi: embed"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; direction: rtl; unicode-bidi: embed"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Amitay Weiss</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; direction: rtl; unicode-bidi: embed"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman
      of the Board of Directors</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; direction: rtl; unicode-bidi: embed"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
      1, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amitay
      Weiss</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Amnon Ben Shay</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
      1, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amnon
      Ben Shay</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; direction: rtl; unicode-bidi: embed"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; direction: rtl; unicode-bidi: embed"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; direction: rtl; unicode-bidi: embed"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Alon Dayan</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; direction: rtl; unicode-bidi: embed"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; direction: rtl; unicode-bidi: embed"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
      1, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alon
      Dayan</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Moshe Revach</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
      1, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Moshe
      Revach</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Itschak Shrem</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
      1, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Itschak
      Shrem</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Liat Sidi</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
      1, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; padding-bottom: 1.5pt; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liat
      Sidi</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Lior Vider</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
      1, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; padding-bottom: 1.5pt; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lior
      Vider</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"></P>
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
      <DIV STYLE="margin-top: 18pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 18pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>AUTHORIZED REPRESENTATIVE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of SciSparc Ltd. has
  signed this registration statement on April 1, 2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%;">&nbsp;</TD>
      <TD STYLE="width: 40%;"><FONT STYLE="font-size: 10pt"><B>PUGLISIGI &amp; ASSOCIATES</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%">By:</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 35%">/s/ Donald J. Puglisi</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>Name:&nbsp;</TD>
      <TD>Donald J. Puglisi</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>Title:</TD>
      <TD>Managing Director</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">II-5</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0203015-s8_scisparc.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 67565}]
metadata_filer: {"company-data": {"conformed-name": "SciSparc Ltd.", "cik": "0001611746", "assigned-sic": "2834", "organization-name": "03 Life Sciences", "irs-number": "000000000", "state-of-incorporation": "L3", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-278437", "film-number": "24810825"}, "business-address": {"street1": "20 RAUL WALLENBERG STREET, TOWER A", "city": "TEL AVIV", "state": "L3", "zip": "6971916", "phone": "972-3-6103100"}, "mail-address": {"street1": "20 RAUL WALLENBERG STREET, TOWER A", "city": "TEL AVIV", "state": "L3", "zip": "6971916"}, "former-company": [{"former-conformed-name": "SciSparc Ltd./ADR", "date-changed": "20210129"}, {"former-conformed-name": "Therapix Biosciences Ltd.", "date-changed": "20140624"}]}
text: As filed with the Securities and Exchange Commission on April 1,
  2024
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  SCISPARC LTD.
  (Exact name of registrant
  as specified in its charter)
  State of Israel
  Not applicable
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  20 Raul Wallenberg Street, Tower A
  Tel Aviv, Israel
  6971916
  (Address of Principal Executive Offices)
  (Zip Code)
  SciSparc Ltd. 2023 Share Incentive Plan
  (Full title of the plan)
  Puglisi & Associates
  850 Library Ave., Suite 204
  Newark, DE 19711
  Tel: (302) 738-6680
  (Name, address, including zip code, and telephone
  number, including area code, of agent for service)
  Copies to:
  Shachar Hadar
  Meitar | Law Offices
  16 Abba Hillel Road
  Ramat Gan, 5250608, Israel
  Tel: +972 (3) 610-3100
  Oded Har-Even, Esq.
  Howard Berkenblit,
      Esq.
  Sullivan & Worcester LLP
  1633 Broadway
  New York, NY 10019
  Tel: 212.660.3000
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company,"
  and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☐
  Emerging growth company
  ☐
  If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ☐
  EXPLANATORY NOTE
  This registration statement
  on Form S-8 (this "
  Registration Statement
  ") is being filed with the Securities and Exchange Commission (the
  "
  Commission
  ") for the purpose of registering 1,013,787 ordinary shares of SciSparc Ltd. (the "
  Company
  "
  or the "
  Registrant
  ") issuable under the SciSparc 2023 Share Incentive Plan (the "
  2023 Plan
  ").
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The information specified
  in Item 1 and Item 2 of Part I of Form S-8 is omitted from this Registration Statement in accordance with the provisions of Rule 428 under
  the Securities Act, and the introductory note to Part I of the Form S-8 instructions. The documents containing the information specified
  in Part I of Form S-8 will be delivered to the participants in the Plan, as specified by Rule 428(b)(1) under the Securities Act.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents, which
  have been filed by the Company with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the "
  Exchange
  Act
  "), are incorporated by reference in, and shall be deemed to be a part of, this Registration Statement:
  (i) the Company's Annual
  Report on
  Form 20-F
  for the year ended December 31, 2023, filed with the Commission on April 1, 2024 (File No. 001-38041)
  (the "
  Annual Report
  "); and
  (ii) the description of our
  securities contained in our
  Form 8-A
  filed on December 20, 2021 (File No. 001-38041), including as amended by Exhibit 2.1 to
  the Annual Report and any further amendment or report filed for the purpose of updating such description.
  All documents, reports and
  definitive proxy or information statements filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act and certain Reports
  on Form 6-K furnished by the Registrant to the Commission (which indicate that they are incorporated herein by reference) after the date
  of this Registration Statement and prior to the filing of a post-effective amendment which indicates that all securities offered hereby
  have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration
  Statement and to be a part hereof from the date of filing of such documents; provided, however, that documents, reports and definitive
  proxy or information statements, or portions thereof, which are furnished and not filed in accordance with the rules of the Commission
  shall not be deemed incorporated by reference into this Registration Statement.
  Any statement contained in
  a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for purposes of
  this Registration Statement to the extent that a statement herein or in any other subsequently filed document which also is or is deemed
  to be incorporated by reference herein modifies or supersedes that statement. Any such statement so modified or superseded shall not constitute
  a part of this Registration Statement, except as so modified or superseded.
  Item 4. Description
  of Securities.
  Not applicable.
  Item 5. Interests
  of Named Experts and Counsel.
  None.
  II-
  1
  Item 6. Indemnification
  of Directors and Officers.
  Under the Israeli Companies Law, 5759-1999 (the "
  Companies
  Law
  "), a company may not exculpate an office holder from liability for a breach of the duty of loyalty. An Israeli company
  may exculpate an office holder in advance from liability to the company, in whole or in part, for damages caused to the company as a result
  of a breach of duty of care but only if a provision authorizing such exculpation is included in its articles of association. The Registrant's
  amended and restated articles of association include such a provision. An Israeli company may not exculpate a director from liability
  arising out of a prohibited dividend or distribution to shareholders.
  Under the Companies Law, a
  company may indemnify an office holder in respect of the following liabilities and expenses incurred for acts performed as an office holder,
  either in advance of an event or following an event, provided a provision authorizing such indemnification is contained in its articles
  of association:
  ●
  a financial liability imposed on him or her in favor of another
  person pursuant to a judgment, including a settlement or arbitrator's award approved by a court. However, if an undertaking to
  indemnify an office holder with respect to such liability is provided in advance, then such an undertaking must be limited to events
  which, in the opinion of the board of directors, can be foreseen based on the company's activities when the undertaking to indemnify
  is given, and to an amount or according to criteria determined by the board of directors as reasonable under the circumstances, and such
  undertaking shall detail the abovementioned events and amount or criteria;
  ●
  reasonable litigation expenses, including legal fees, incurred by the office holder (1) as a result
  of an investigation or proceeding instituted against him or her by an authority authorized to conduct such investigation or proceeding,
  provided that (i) no indictment was filed against such office holder as a result of such investigation or proceeding; and (ii) no
  financial liability, such as a criminal penalty, was imposed upon him or her as a substitute for the criminal proceeding as a result of
  such investigation or proceeding or, if such financial liability was imposed, it was imposed with respect to an offense that does not
  require proof of criminal intent; and (2) in connection with a monetary sanction;
  ●
  reasonable litigation expenses, including legal fees, incurred by the office holder
  or imposed by a court (i) in proceedings instituted against him or her by the company, on its behalf or by a third-party, or (ii) in connection
  with criminal proceedings in which the office holder was acquitted, or (iii) as a result of a conviction for an offense that does not
  require proof of criminal intent;
  and
  ●
  expenses, including reasonable litigation expenses and legal fees, incurred by an office holder in relation
  to an administrative proceeding instituted against such office holder, or certain compensation payments made to an injured party imposed
  on an office holder by an administrative proceeding, pursuant to certain provisions of the Israeli Securities Law, 1968 (the "
  Israeli
  Securities Law
  ").
  An Israeli company may insure
  an office holder against the following liabilities incurred for acts performed as an office holder if and to the extent provided in the
  company's articles of association:
  ●
  a breach of the duty of loyalty to the company, to the extent that the office holder acted in good faith
  and had a reasonable basis to believe that the act would not prejudice the company;
  ●
  a breach of the duty of care to the company or to a third-party, including a breach arising out of the
  negligent conduct of the office holder;
  ●
  a financial liability imposed on the office holder in favor of a third-party;
  ●
  a financial liability imposed on the office holder in favor of a third-party harmed by a breach in an
  administrative proceeding; and
  ●
  expenses, including reasonable litigation expenses and legal fees, incurred by the office holder as a
  result of an administrative proceeding instituted against him or her, pursuant to certain provisions of the Israeli Securities Law.
  II-
  2
  An Israeli company may not
  indemnify or insure an office holder against any of the following:
  ●
  a breach of the duty of loyalty, except to the extent that the office holder acted in good faith and had
  a reasonable basis to believe that the act would not prejudice the company;
  ●
  a breach of the duty of care committed intentionally or recklessly, excluding a breach arising out of
  the negligent conduct of the office holder;
  ●
  an act or omission committed with intent to derive illegal personal benefit; or
  ●
  a fine or forfeit levied against the office holder.
  Under the Companies Law, exculpation, indemnification and insurance
  of office holders must be approved by the compensation committee, the board of directors and, with respect to directors and the chief
  executive officer, by the shareholders. However, under regulations promulgated under the Companies Law, the insurance of office holders
  shall not require shareholder approval and may be approved by only the compensation committee, if the engagement terms are determined
  in accordance with the company's compensation policy, and that policy was approved by the shareholders by the same special majority
  required to approve a compensation policy, provided that the insurance policy is on market terms and the insurance policy is not likely
  to materially impact the company's profitability, assets or obligations.
  Our amended and restated articles of association allow us to exculpate,
  indemnify and insure our office holders for any liability imposed on them as a consequence of an act (including any omission) which was
  performed by virtue of being an office holder. Our office holders are currently covered by a directors and officers liability insurance
  policy.
  We have entered into agreements
  with each of our directors and executive officers exculpating them in advance, to the fullest extent permitted by law, from liability
  to us for damages caused to us as a result of a breach of duty of care, and undertaking to indemnify them to the fullest extent permitted
  by law. This indemnification is limited to events determined as foreseeable by the board of directors based on our activities, and to
  an amount or according to criteria determined by the board of directors as reasonable under the circumstances.
  The maximum indemnification
  amount set forth in such agreements is limited to an amount equal to 25% of our total shareholders' equity as reflected in our most
  recent consolidated financial statements prior to the date on which the indemnity payment is made. The maximum amount set forth in such
  agreements is in addition to any amount paid (if paid) under insurance and/or by a third-party pursuant to an indemnification
  arrangement.
  In the opinion of the Commission, however, indemnification of directors
  and office holders for liabilities arising under the Securities Act, however, is against public policy and therefore unenforceable.
  Registrant has purchased and
  currently intends to maintain insurance on behalf of each and every person who is or was a director or officer of the company against
  any loss arising from any claim asserted against him or her and incurred by him or her in any such capacity, subject to certain exclusions.
  Item 7. Exemption
  from Registration Claimed.
  Not applicable.
  Item 8. Exhibits.
  Exhibit
  Number
  Exhibit
  4.1
  Amended and Restated Articles of Association of the Registrant (1)
  5.1*
  Opinion of Meitar | Law Offices as to the legality of the Registrant's Ordinary Shares
  23.1*
  Consent of Kost, Forer, Gabbay and Kasierer, a member of Ernst & Young Global
  23.2*
  Consent of Meitar | Law Offices (included in Exhibit 5.1)
  24.1*
  Power of Attorney (included on the signature page of this Registration Statement)
  99.1
  SciSparc Ltd. 2023 Share Incentive Plan (2)
  107.1*
  Filing Fee Table
  (1)
  Incorporated by reference to Exhibit 3.1 to the Registrant"s
  Registration Statement on Form F-3 (File No. 001-269839), filed with the Commission on February 16, 2023.
  (2)
  Incorporated by reference to Exhibit 10.7 to the Registrant's
  Registration Statement on Form F-1 (File No. 333-277394), filed with the Commission on February 27, 2024.
  *
  Filed herewith.
  II-
  3
  SIGNATURES
  Pursuant to the requirements
  of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in Tel Aviv, Israel, on this 1
  st
  day of April, 2024.
  SCISPARC LTD.
  By:
  /s/ Oz Adler
  Name:
  Oz Adler
  Title:
  Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE
  PRESENTS that each person whose signature appears below hereby constitutes and appoints Oz Adler, his or her true and lawful attorney-in-fact
  and agent, with full power to act separately and full power of substitution and resubstitution, for him or her and in his or her name,
  place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this registration
  statement, and to file the same, with all exhibits thereto, and all other documents in connection therewith, with the Securities and Exchange
  Commission, granting unto the said attorney-in-fact and agent full power and authority to do and perform each and every act in person,
  hereby ratifying and confirming all that said attorney-in-fact and agent or his substitute or substitutes may lawfully do or cause to
  be done by virtue hereof.
  Pursuant to the requirements
  of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the date
  indicated.
  Signature
  Title
  Date
  /s/
      Oz Adler
  Chief
      Executive Officer and Chief Financial Officer
  April
      1, 2024
  Oz
      Adler
  (Principal
      Executive Officer and Principal Accounting Officer)
  /s/
      Amitay Weiss
  Chairman
      of the Board of Directors
  April
      1, 2024
  Amitay
      Weiss
  /s/
      Amnon Ben Shay
  Director
  April
      1, 2024
  Amnon
      Ben Shay
  /s/
      Alon Dayan
  Director
  April
      1, 2024
  Alon
      Dayan
  /s/
      Moshe Revach
  Director
  April
      1, 2024
  Moshe
      Revach
  /s/
      Itschak Shrem
  Director
  April
      1, 2024
  Itschak
      Shrem
  /s/
      Liat Sidi
  Director
  April
      1, 2024
  Liat
      Sidi
  /s/
      Lior Vider
  Director
  April
      1, 2024
  Lior
      Vider
  II-
  4
  AUTHORIZED REPRESENTATIVE
  Pursuant to the requirements
  of the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of SciSparc Ltd. has
  signed this registration statement on April 1, 2024.
  PUGLISIGI & ASSOCIATES
  By:
  /s/ Donald J. Puglisi
  Name:
  Donald J. Puglisi
  Title:
  Managing Director
  II-5