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CORRESP Filing

SMX (Security Matters) Public Ltd Co
Date: Dec. 23, 2025 · CIK: 0001940674 · Accession: 0001493152-25-028927

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File numbers found in text: 333-292153

Date

Dec. 23, 2025

Author

Chief

Form

CORRESP

Company

SMX (Security Matters) Public Ltd Co

Letter

SMX (SECURITY MATTERS) PUBLIC LIMITED COMPANY

Mespil Business Centre, Mespil House

Sussex Road, Dublin 4, Ireland

Tel: +353-1-920-1000

December 23, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F. St., N.E.

Washington, D.C. 20549

Re: Request for Acceleration of Effectiveness of Registration Statement on Form F-1 (File No. 333- 292153 )

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. 333-292153 ) so that it will become effective on Monday, December 29, 2025 at 9:30 a.m., Eastern Time, or as soon thereafter as practicable.

Very
truly yours,
SMX
(Security Matters) Public Limited Company

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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

 December
23, 2025

 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- 292153 )

 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. 333-292153 )
so that it will become effective on Monday, December 29, 2025 at 9:30 a.m., Eastern Time, or as soon thereafter as practicable.

 Very
 truly yours,

 SMX
 (Security Matters) Public Limited Company

 By:
 /s/
 Haggai Alon

 Name:

 Haggai
 Alon

 Title:
 Chief
 Executive Officer