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SMX (SECURITY MATTERS) PUBLIC LIMITED COMPANY

Mespil Business Centre, Mespil House

Sussex Road, Dublin 4, Ireland

Tel: +353-1-920-1000

June 14, 2023

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. 333-272503)

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. 333-272503) (the “Registration Statement”) so that it will become effective on Thursday, June 15, 2023 at 5:30 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