Correspondence 0001104659-23-083871 from SmartKem, Inc. (SMTK)
SmartKem, Inc.
Date: July 25, 2023 · CIK: 0001817760 · Accession: 0001104659-23-083871
AI Filing Summary & Sentiment
File numbers found in text: 333-273392
Show Raw Text
CORRESP 1 filename1.htm SmartKem, Inc. Manchester Technology Center, Hexagon Tower Delaunays Road, Blackley Manchester, M9 8GQ U.K. July 25, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: SmartKem, Inc. (the “Company”) Registration Statement on Form S-1 (File No. 333-273392) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at 4:30 p.m., Eastern Time, on July 28, 2023, or as soon as practicable thereafter. Please call John D. Hogoboom of Lowenstein Sandler LLP at (973) 597-2382 to confirm the effectiveness of the Registration Statement or with any questions. Very truly yours, SMARTKEM, INC. By: /s/ Barbra C. Keck Name: Barbra C. Keck Title: Chief Financial Officer