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SEC Comment Letter 0000000000-25-000839 to Arqit Quantum Inc. (ARQQ)

Arqit Quantum Inc.
Date: Jan. 27, 2025 · CIK: 0001859690 · Accession: 0000000000-25-000839

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File numbers found in text: 333-284343

Date
January 27, 2025
Author
Office of Technology
Form
UPLOAD
Company
Arqit Quantum Inc.

Letter

January 27, 2025 Andrew Leaver Chief Executive Officer Arqit Quantum Inc. 1st Floor, 3 Orchard Place London, SW1H 0BF United Kingdom Re:Arqit Quantum Inc. Registration Statement on Form F-3 Filed January 17, 2025 File No. 333-284343 Dear Andrew Leaver: 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 Matthew Derby at 202-551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc:Monica Holden

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January 27, 2025
Andrew Leaver
Chief Executive Officer
Arqit Quantum Inc.
1st Floor, 3 Orchard Place
London, SW1H 0BF United Kingdom
Re:Arqit Quantum Inc.
Registration Statement on Form F-3
Filed January 17, 2025
File No. 333-284343
Dear Andrew Leaver:
            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 Matthew Derby at 202-551-3334 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Monica Holden