UPLOAD Filing
SmartKem, Inc.
Date: April 22, 2026 · CIK: 0001817760 · Accession: 0000000000-26-004088
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File numbers found in text: 333-295154
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<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>