SEC Comment Letter 0000000000-23-007975 to SmartKem, Inc. (SMTK)
SmartKem, Inc.
Date: July 26, 2023 · CIK: 0001817760 · Accession: 0000000000-23-007975
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-273392
Letter
United States securities and exchange commission logo July 26, 2023 Ian Jenks Chief Executive Officer SmartKem, Inc. Manchester Technology Center, Hexagon Tower Delaunays Road, Blackley Manchester, M9 8GQ U.K. Re:SmartKem, Inc. Registration Statement on Form S-1 Filed July 24, 2023 File No. 333-273392 Dear Ian Jenks: 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 Patrick Fullem at (202) 551-8337 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: John D. Hogoboom
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United States securities and exchange commission logo
July 26, 2023
Ian Jenks
Chief Executive Officer
SmartKem, Inc.
Manchester Technology Center, Hexagon Tower
Delaunays Road, Blackley
Manchester, M9 8GQ U.K.
Re:SmartKem, Inc.
Registration Statement on Form S-1
Filed July 24, 2023
File No. 333-273392
Dear Ian Jenks:
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 Patrick Fullem at (202) 551-8337 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: John D. Hogoboom