<SEC-DOCUMENT>0001493152-23-039594.txt : 20231213
<SEC-HEADER>0001493152-23-039594.hdr.sgml : 20231213
<ACCEPTANCE-DATETIME>20231106172841
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001493152-23-039594
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20231106

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>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><IMG SRC="formcorresp_001.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
6, 2023</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">VIA
EDGAR</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">United
States Securities and Exchange Commission</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Division
of Corporation Finance</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office
of Technology</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100
F Street, N.E.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Washington,
D.C. 20549</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attention:
Alexandra Barone and Matthew Derby</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SMX
    (Security Matters) PLC</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
    Statement on Form F-1</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Filed
    September 20, 2023</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>File
    No. 333-274595</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
the addressees set forth above:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
letter sets forth the response of SMX (Security Matters) PLC (the &ldquo;Company&rdquo;) to the comment from the staff of the Securities
and Exchange Commission (the &ldquo;Staff&rdquo;) contained in its letter dated September 29, 2023 relating to the above referenced Registration
Statement on Form F-1 filed on September 20, 2023 (the &ldquo;Registration Statement&rdquo;). The Company has also revised the Registration
Statement in response to the Staff&rsquo;s comment and, concurrently with delivery of this response letter, filed with the Securities
and Exchange Commission an amendment to the Registration Statement which reflects these and certain other revisions (&ldquo;Amendment
No. 1&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
this letter, the bold and numbered paragraph below corresponds to the numbered paragraph in the Staff&rsquo;s letter and is followed
by the Company&rsquo;s response. Please note that all references to page numbers in our response refer to the page numbers of Amendment
No. 1.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>General</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1.</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
    note your response to prior comment 1 and your assertion that the shares being registered only represent 81.02% of the shares outstanding.
    However, your disclosure indicates that you had 2,219,144 shares outstanding as of September 18, 2023 and you are registering 9,482,110
    shares which is approximately 427% of the total shares outstanding, notwithstanding the beneficial ownership limitation. Please revise
    to provide a materially complete discussion regarding the dilutive impact on existing shareholders if all of the warrants were exercised
    and underlying shares sold. In addition, quantify the percentage of outstanding shares this transaction is registering assuming all
    of the warrants were exercised. Finally, clarify where there are any restrictions on the selling stockholder as it relates to the
    resale of the warrants.</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Response:
</I>Effect has been given to the Staff&rsquo;s comment. Please see the revised disclosure on the prospectus cover page and pages 12,
16, 33, and 03-104 of Amendment No. 1.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
hope that Amendment No. 1 has been responsive to the Staff&rsquo;s comments. Please do not hesitate to contact the undersigned, counsel
to the Registrant, at 516-663-6580 with any questions or further comments you have regarding the Registration Statement, or if you wish
to discuss the above responses.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very
truly yours,</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Stephen E. Fox</I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">RUSKIN
    MOSCOU FALTISCHEK, P.C.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cc:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Haggai
    Alon</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SMX
    (Security Matters) PLC</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>formcorresp_001.jpg
<TEXT>
begin 644 formcorresp_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !% 4 # 2(  A$! Q$!_\0
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M-.N[RL*DK*XF:,BOFW5OBEXTMM:O[>'6ML45Q(B+]EA.%#$ <I5+_A;7C?\
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M%% !15/^UM.VJW]H6NUONGSEP?IS5M65U#*P(/0@]: %HHHH **** "BBB@
MHHHH **:9$$BQEU#L"P7/) QDX_$?F*=0 44UG1656906.%!/7Z4Z@ KY*\;
M?\CSKO\ U^O7UK7GFJ?!SP[JVJW>HW%Q?B:YE,KA)0 "?3BNG#U8TY-R,*]-
MSC9&#+H/]N_L^Z>$7-Q:6_VJ+ YRK-D?B,UY%X:UR7P[XAL=7A)_<2 NH_B0
M\,/Q!-?5FB:+;:%H5MI%L7>VMT\M?-()(R3S^=<*_P #O"[.S"?45!).T3#
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M!0S+A3C)'3-9/P]N(Y_%_CPRONOAJBABQY\@)B+\/O8KOY8HYXFCE171NJL
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99/:PE0PM6D#2$C#$%QP #\OOUXP2B@#_V0$!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
