Correspondence 0001104659-24-047127 from SmartKem, Inc. (SMTK)

SmartKem, Inc.
Date: April 15, 2024 · CIK: 0001817760 · Accession: 0001104659-24-047127

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File numbers found in text: 333-278630

Date

April 15, 2024

Author

Barbra C. Keck

Form

CORRESP

Company

SmartKem, Inc.

Letter

SmartKem, Inc.

Manchester Technology Center, Hexagon Tower

Delaunays Road, Blackley

Manchester, M9 8GQ U.K.

April 15, 2024

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. 333-278630)

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 4:15 p.m., Eastern Time, on April 17, 2024, 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.

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CORRESP
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filename1.htm

SmartKem, Inc.

Manchester Technology Center, Hexagon Tower

Delaunays Road, Blackley

Manchester, M9 8GQ U.K.

April 15, 2024

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. 333-278630)

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 4:15 p.m., Eastern Time, on April 17, 2024, 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

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