CORRESP Filing
SmartKem, Inc.
Date: April 22, 2026 · CIK: 0001817760 · Accession: 0001104659-26-046762
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295154
Letter
SmartKem, Inc.
Manchester Technology Center, Hexagon Tower
Delaunays Road, Blackley, Manchester, M9 8GQ U.K.
April 22, 2026
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Erin Donahue
Re: SmartKem, Inc.
Registration Statement on Form S-1
File No. 333-295154
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, SmartKem, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:30 p.m., Eastern Time, on Friday, April 24, 2026, or as soon thereafter as possible.
Please notify Richard A. Friedman of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (202) 634-3031 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.
SMARTKEM, INC.
By: /s/ Barbra C. Keck
Name: Barbra C. Keck
Title: Chief Financial Officer
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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 22, 2026
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Erin Donahue
Re:
SmartKem, Inc.
Registration Statement on Form S-1
File No. 333-295154
Ladies and Gentlemen:
Pursuant to Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, SmartKem, Inc. (the “Company”) respectfully
requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:30
p.m., Eastern Time, on Friday, April 24, 2026, or as soon thereafter as possible.
Please notify Richard A. Friedman
of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (202) 634-3031 as soon as possible as to the time the Registration
Statement has been declared effective pursuant to this acceleration request.
SMARTKEM, INC.
By:
/s/ Barbra C. Keck
Name:
Barbra C. Keck
Title:
Chief Financial Officer