Correspondence 0001493152-23-018298 from SMX (Security Matters) Public Ltd Co (SMX)
SMX (Security Matters) Public Ltd Co
Date: May 19, 2023 · CIK: 0001940674 · Accession: 0001493152-23-018298
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File numbers found in text: 333-270674
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CORRESP
1
filename1.htm
SMX
(SECURITY MATTERS) PUBLIC LIMITED COMPANY
Mespil
Business Centre, Mespil House
Sussex
Road, Dublin 4, Ireland
Tel:
+353-1-920-1000
May
19, 2023
VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F. St., N.E.
Washington,
D.C. 20549
Re:
Request
for Acceleration of Effectiveness of Registration Statement on Form F-1 (File No. 333-270674)
Ladies
and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, SMX (Security Matters) Public Limited Company (the “Registrant”)
hereby requests the acceleration of the effective date of the above-referenced Registration Statement on Form F-1 (File No. 333-270674)
(the “Registration Statement”) so that it will become effective on Monday, May 22, 2023 at 4:00 p.m., Eastern Time,
or as soon thereafter as practicable.
The
Registrant hereby authorizes Stephen E. Fox, Esq. of Ruskin Moscou Faltischek, P.C., to orally modify or withdraw this request for acceleration.
Please
contact Mr. Fox at (516) 663-6580, to provide notice of effectiveness of the Registration Statement, or if you have any questions or
comments relating to this request.
We
also respectfully request that a copy of the written order from the United States Securities and Exchange Commission verifying the effective
time and date of such Registration Statement be sent to Ruskin Moscou Faltischek, P.C., attention: Stephen E. Fox, via email at sfox@rmfpc.com.
Very
truly yours,
SMX
(Security Matters) Public Limited Company
By:
/s/
Haggai Alon
Name:
Haggai
Alon
Title:
Chief
Executive Officer