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                          November 28, 2023

       Shalom Arik Maimon
       Chief Executive Officer
       Cuentas Inc.
       235 Lincoln Rd.
       Suite 210
       Miami Beach, FL 33139

                                                        Re: Cuentas Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed November 22,
2023
                                                            File No. 333-275724

       Dear Shalom Arik Maimon:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Nicholas
Nalbantian at 202-551-7470 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Trade & Services
       cc:                                              Mark Orenstein