Correspondence 0001493152-23-021209 from SMX (Security Matters) Public Ltd Co (SMX)

SMX (Security Matters) Public Ltd Co
Date: June 14, 2023 · CIK: 0001940674 · Accession: 0001493152-23-021209

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File numbers found in text: 333-272503

Date

June 14, 2023

Author

Hutton

Form

CORRESP

Company

SMX (Security Matters) Public Ltd Co

Letter

EF Hutton,

division of Benchmark Investments, LLC

Madison Avenue, 39th Floor

New York, NY 10022

June 14, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, DC 20549

Re: Request for Acceleration of Effectiveness of Registration Statement on Form F-1 (File No. 333-272503)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as the sole underwriter of the proposed public offering of securities of SMX (Security Matters) Public Limited Company (the “Registrant”), hereby join the Registrant’s request that the effective date of the above-referenced Registration Statement on Form F-1 (File No. 333-272503) be accelerated so that it will be declared effective on Thursday, June 15, 2023 at 5:30 p.m., Eastern Time, or as soon thereafter as possible.

The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

Very
truly yours,
EF
Hutton,

Show Raw Text

CORRESP
1
filename1.htm

EF
Hutton,

division
of Benchmark Investments, LLC

590
Madison Avenue, 39th Floor

New
York, NY 10022

June
14, 2023

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
DC 20549

    Re:
    Request
    for Acceleration of Effectiveness of Registration Statement on Form F-1 (File No. 333-272503)

Ladies
and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as the sole underwriter of the proposed
public offering of securities of SMX (Security Matters) Public Limited Company (the “Registrant”), hereby join the Registrant’s
request that the effective date of the above-referenced Registration Statement on Form F-1 (File No. 333-272503) be accelerated so that
it will be declared effective on Thursday, June 15, 2023 at 5:30 p.m., Eastern Time, or as soon thereafter as possible.

The
undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange
Act of 1934, as amended.

    Very
    truly yours,

    EF
                                            Hutton,

    division
    of Benchmark Investments, LLC

    By:

    /s/
    Sam Fleischman

    Name:

    Sam
                                            Fleischman

    Title:
    Supervisory
    Principal

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