Our Rabbis taught: these ten kingdoms [in the New Year liturgy] correspond to what? Rabbi Yochanan said: they correspond to the ten utterances by which the world was created. And what are they? If we should say they are the instances of "And [God] said," "And [God] said" in the account of creation, these are only nine. "In the beginning" is also an utterance, for it is written, "By the word of the LORD the heavens were made" (Psalms 33:6).
Yalkut Shimoni on Torah 1:2
Yalkut Shimoni on Torah 1:2
שָׁנוּ רַבּוֹתֵינוּ, הֲנֵי עֲשָׂרָה מַלְכֻיּוֹת כְּנֶגֶד מִי. אָמַר רַבִּי יוֹחָנָן, כְּנֶגֶד עֲשָׂרָה מַאֲמָרוֹת שֶׁבָּהֶן נִבְרָא הָעוֹלָם וּמַאי נִינְהוּ, אִי נֵימָא וַיֹּאמֶר וַיֹּאמֶר דִּבְרֵאשִׁית, הֲנֵי תִּשְׁעָה הָווּ בְּרֵאשִׁית נַמִי מַאֲמָר הוּא דִּכְתִיב (תהלים לג, ו) "בִּדְבַר ה' שָׁמַיִם נַעֲשׂוּ".