SEC Comment Letter 0000000000-23-005197 to SMX (Security Matters) Public Ltd Co (SMX)
SMX (Security Matters) Public Ltd Co
Date: May 16, 2023 · CIK: 0001940674 · Accession: 0000000000-23-005197
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United States securities and exchange commission logo
May 16, 2023
Haggai Alon
Chief Executive Officer
SMX (Security Matters) Public Ltd Co
Mespil Business Centre, Mespil House, Sussex Road,
Dublin 4, Ireland
Re:SMX (Security Matters) Public Ltd Co
Draft Registration Statement on Form F-1
Submitted May 9, 2023
CIK No. 0001940674
Dear Haggai Alon:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement no later than 48 hours prior
to the requested effective date and time. 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 Austin Pattan, Staff Attorney at (202) 551-6756 or Matthew Crispino,
Staff Attorney, at (202) 551-3456 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Stephen Fox