SEC Comment Letter 0000000000-24-009531 to SmartKem, Inc. (SMTK)
SmartKem, Inc.
Date: Aug. 20, 2024 · CIK: 0001817760 · Accession: 0000000000-24-009531
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281608
Letter
August 20, 2024 Barbra Keck Chief Financial Officer SmartKem, Inc. Manchester Technology Center, Hexagon Tower Delaunays Road, Blackley Manchester, M9 8GQ U.K. Re:SmartKem, Inc. Registration Statement on Form S-3 Filed on August 16, 2024 File No. 333-281608 Dear Barbra Keck: 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 Bradley Ecker at 202-551-4985 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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August 20, 2024
Barbra Keck
Chief Financial Officer
SmartKem, Inc.
Manchester Technology Center, Hexagon Tower
Delaunays Road, Blackley
Manchester, M9 8GQ U.K.
Re:SmartKem, Inc.
Registration Statement on Form S-3
Filed on August 16, 2024
File No. 333-281608
Dear Barbra Keck:
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 Bradley Ecker at 202-551-4985 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing