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UPLOAD Filing

SMX (Security Matters) Public Ltd Co (SMX, SMXWW) (CIK 0001940674)
Date: Feb. 23, 2026 · CIK: 0001940674 · Accession: 0000000000-26-001780

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-293520

Date
February 23, 2026
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 February 17, 2026 File No. 333-293520 Dear Haggai Alon:

February 23, 2026

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 Matthew Derby at 202-551-3334 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Technology

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 23, 2026

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 February 17, 2026
 File No. 333-293520
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 Matthew Derby at 202-551-3334 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Technology
</TEXT>
</DOCUMENT>