SEC Comment Letter 0000000000-24-004115 to SmartKem, Inc. (SMTK)
SmartKem, Inc.
Date: April 16, 2024 · CIK: 0001817760 · Accession: 0000000000-24-004115
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File numbers found in text: 333-278630
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United States securities and exchange commission logo
April 15, 2024
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 April 11, 2024
File No. 333-278630
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 Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing