CORRESP Filing
SMX (Security Matters) Public Ltd Co (SMX, SMXWW) (CIK 0001940674)
Date: March 3, 2026 · CIK: 0001940674 · Accession: 0001493152-26-008732
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293520
Letter
SMX (SECURITY MATTERS) PUBLIC LIMITED COMPANY
Mespil Business Centre, Mespil House
Sussex Road, Dublin 4, Ireland
Tel: +353-1-920-1000
March 3, 2026
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. 333-293520)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, SMX (Security Matters) Public Limited Company hereby requests the acceleration of the effective date of the above-referenced Registration Statement on Form F-1 (File No. 333- 293520) so that it will become effective on Thursday, March 5, 2026 at 4:00 p.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 March 3, 2026 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. 333-293520) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, SMX (Security Matters) Public Limited Company hereby requests the acceleration of the effective date of the above-referenced Registration Statement on Form F-1 (File No. 333- 293520) so that it will become effective on Thursday, March 5, 2026 at 4:00 p.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