Correspondence 0001493152-24-006833 from SMX (Security Matters) Public Ltd Co (SMX)

SMX (Security Matters) Public Ltd Co
Date: Feb. 15, 2024 · CIK: 0001940674 · Accession: 0001493152-24-006833

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File numbers found in text: 333-276760

Date

Feb. 15, 2024

Author

Hutton LLC

Form

CORRESP

Company

SMX (Security Matters) Public Ltd Co

Letter

EF Hutton LLC

Madison Avenue, 39th Floor

New York, NY 10022

February 15, 2024

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. 333-276760)

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. 333-276760) be accelerated so that it will be declared effective on Thursday, February 15, 2024 at 4:30 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 LLC

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CORRESP
1
filename1.htm

EF
Hutton LLC

590
Madison Avenue, 39th Floor

New
York, NY 10022

February
15, 2024

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. 333-276760)

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. 333-276760) be accelerated so that
it will be declared effective on Thursday, February 15, 2024 at 4:30 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 LLC

    By:

    /s/
    Sam Fleischman

    Name:

    Sam
    Fleischman

    Title:
    Supervisory
    Principal

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