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UPLOAD Filing

SmartKem, Inc.
Date: April 22, 2026 · CIK: 0001817760 · Accession: 0000000000-26-004088

Offering / Registration Process

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File numbers found in text: 333-295154

Date
April 22, 2026
Author
Division of
Form
UPLOAD
Company
SmartKem, Inc.

Letter

Re: SmartKem, Inc. Registration Statement on Form S-1 Filed April 17, 2026 File No. 333-295154 Dear Ian Jenks:

April 22, 2026

Ian Jenks Chief Executive Officer SmartKem, Inc. Manchester Technology Center, Hexagon Tower Delaunays Road, Blackley Manchester, M9 8GQ U.K.

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 Erin Donahue at 202-551-6063 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 22, 2026

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 17, 2026
 File No. 333-295154
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 Erin Donahue at 202-551-6063 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>