Correspondence 0001104659-24-091295 from SmartKem, Inc. (SMTK)
SmartKem, Inc.
Date: Aug. 20, 2024 · CIK: 0001817760 · Accession: 0001104659-24-091295
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Reasoning
File numbers found in text: 333-281608
Letter
Re: SmartKem, Inc. (the “Company”)
August 20, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Registration Statement on Form S-3 (File No. 333-281608)
Acceleration Request
Requested Date: August 22, 2024
Requested Time: 4:00 p.m., Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, SmartKem, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at the “Requested Date” and “Requested Time” set forth above or as soon as practicable thereafter, or at such later time as the Company or its counsel may orally request via telephone call to the staff.
Please call John D. Hogoboom of Lowenstein Sandler LLP at (973) 597-2382 confirm the effectiveness of the Registration Statement or with any questions.
Sincerely,
SMARTKEM, INC.
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August 20, 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-3 (File No. 333-281608)
Acceleration Request
Requested Date: August 22, 2024
Requested Time: 4:00 p.m., Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461
under the Securities Act of 1933, as amended, SmartKem, Inc. (the “Company”) hereby requests that the above-referenced Registration
Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at the “Requested
Date” and “Requested Time” set forth above or as soon as practicable thereafter, or at such later time as the Company
or its counsel may orally request via telephone call to the staff.
Please call John D. Hogoboom
of Lowenstein Sandler LLP at (973) 597-2382 confirm the effectiveness of the Registration Statement or with any questions.
Sincerely,
SMARTKEM, INC.
By:
/s/ Barbra Keck
Name:
Barbra Keck
Title:
Chief Financial Officer