Final answer:
It is true that you can use CreateQueue to create an SQS delay queue.
Step-by-step explanation:
The statement is True. In Amazon Simple Queue Service (SQS), you can create a delay queue using the CreateQueue API. By setting the DelaySeconds attribute to a value between 0 and 900, you can specify the delay for messages in the queue. Each message in the delay queue will be invisible to consumers for the specified delay period. This is useful when you want to introduce a delay before processing messages.