<SEC-DOCUMENT>0001493152-23-034637-index.html : 20231213
<SEC-HEADER>0001493152-23-034637.hdr.sgml : 20231213
<ACCEPTANCE-DATETIME>20230928163721
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001493152-23-034637
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230928

FILER:

	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:		CORRESP

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>formcorresp_001.jpg
<TEXT>
Document 2 - file: formcorresp_001.jpg

</DOCUMENT>
</SEC-DOCUMENT>