0000000000-23-010570.txt : 20231213 0000000000-23-010570.hdr.sgml : 20231213 20230925173006 ACCESSION NUMBER: 0000000000-23-010570 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230925 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: SMX (Security Matters) Public Ltd Co CENTRAL INDEX KEY: 0001940674 STANDARD INDUSTRIAL CLASSIFICATION: MISC INDUSTRIAL & COMMERCIAL MACHINERY & EQUIPMENT [3590] IRS NUMBER: 000000000 STATE OF INCORPORATION: L2 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: MESPIL BUSINESS CENTRE, MESPIL HOUSE STREET 2: SUSSEX ROAD CITY: DUBLIN 4 STATE: L2 ZIP: D04 T4A6 BUSINESS PHONE: 353 1 920 1000 MAIL ADDRESS: STREET 1: MESPIL BUSINESS CENTRE, MESPIL HOUSE STREET 2: SUSSEX ROAD CITY: DUBLIN 4 STATE: L2 ZIP: D04 T4A6 FORMER COMPANY: FORMER CONFORMED NAME: Empatan Public Ltd Co DATE OF NAME CHANGE: 20220801 PUBLIC REFERENCE ACCESSION NUMBER: 0001493152-23-033160 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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filename2.txt United States securities and exchange commission logo September 25, 2023 Haggai Alon Chief Executive Officer SMX (Security Matters) Public Ltd Co Mespil Business Centre, Mespil House Sussex Road, Dublin 4, Ireland Re: SMX (Security Matters) Public Ltd Co Registration Statement on Form F-1 Filed September 20, 2023 File No. 333-274595 Dear Haggai Alon: We have limited our review of your registration statement to those issues we have addressed in our comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Registration Statement on Form F-1 Filed September 20, 2023 General 1. Given the nature of the offering, including the substantial portion of your shares being registered for resale that are held by a single entity relative to the number of shares outstanding, it appears that the transaction may be an indirect primary offering. Please provide us with an analysis of your basis for determining that it is appropriate to characterize the transaction as a secondary offering under Securities Act Rule 415(a)(1)(i). For guidance, please see Question 612.09 of the Securities Act Rules Compliance and Disclosure Interpretations. Haggai Alon FirstName LastNameHaggai Alon SMX (Security Matters) Public Ltd Co Comapany 25, September NameSMX 2023 (Security Matters) Public Ltd Co September Page 2 25, 2023 Page 2 FirstName LastName We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rule 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Alexandra Barone, Staff Attorney, at (202) 551-8816 or Matthew Derby, Legal Branch Chief, at (202) 551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Stephen E. Fox