Torah Temimah cites Rosh Hashanah 32a.
[The ten verses of Malchuyos correspond] to the ten utterances with which the world was created. Which are they? The “And He said” phrases in Bereishis are [only] nine! “Bereishis” is also an utterance, as it is written: “By the word of the Lord the heavens were made” (Tehillim 33:6).