CORRESP 1 filename1.htm

 

SmartKem, Inc.

Manchester Technology Center, Hexagon Tower

Delaunays Road, Blackley Manchester M9 8GQ U.K.

 

April 14, 2022

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:SmartKem, Inc. (the “Company”)

Registration Statement on Form S-1 (File No. 333-264182)

 

Ladies and Gentlemen:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at 4:01 p.m., Eastern Time, on April 15, 2022, or as soon as practicable thereafter.

 

Please call John D. Hogoboom of Lowenstein Sandler LLP at (973) 597-2382 to confirm the effectiveness of the Registration Statement or with any questions.

 

  Very truly yours,
   
  SMARTKEM, INC.
   
  By: /s/ Robert Bahns
  Name: Robert Banhs
  Title: Chief Financial Officer