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UPLOAD Filing

SMX (Security Matters) Public Ltd Co (SMX, SMXWW) (CIK 0001940674)
Date: Aug. 22, 2025 · CIK: 0001940674 · Accession: 0000000000-25-008964

Offering / Registration Process

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File numbers found in text: 333-289651

Date
August 22, 2025
Author
Division of
Form
UPLOAD
Company
SMX (Security Matters) Public Ltd Co (SMX, SMXWW) (CIK 0001940674)

Letter

Re: SMX (Security Matters) Public Ltd Co. Registration Statement on Form F-1 Filed August 15, 2025 File No. 333-289651 Dear Haggai Alon:

August 22, 2025

Haggai Alon Chief Executive Officer SMX (Security Matters) Public Ltd Co. Mespil Business Centre Mespil House, Sussex Road Dublin 4, Ireland

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 Edwin Kim at 202-551-3297 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Technology
cc: Samantha M. Guido, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 August 22, 2025

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.
 Registration Statement on Form F-1
 Filed August 15, 2025
 File No. 333-289651
Dear Haggai Alon:

 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 Edwin Kim at 202-551-3297 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Technology
cc: Samantha M. Guido, Esq.
</TEXT>
</DOCUMENT>