SEC Comment Letter 0000000000-22-013866 to Arqit Quantum Inc. (ARQQ)
Arqit Quantum Inc.
Date: Dec. 23, 2022 · CIK: 0001859690 · Accession: 0000000000-22-013866
AI Filing Summary & Sentiment
File numbers found in text: 333-268786
Show Raw Text
United States securities and exchange commission logo
December 23, 2022
Patrick Wilcox
General Counsel
Arqit Quantum Inc.
Nova North, Floor 7
11 Bressenden Place
London SW1E 5BY, United Kingdom
Re:Arqit Quantum Inc.
Registration Statement on Form F-3
Filed December 14, 2022
File No. 333-268786
Dear Patrick Wilcox:
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 Lauren Pierce, Staff Attorney, at (202) 551-3887 or Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Elliot Smith