SmartKem, Inc.
Manchester Technology Center, Hexagon Tower
Delaunays Road, Blackley
Manchester, M9 8GQ U.K.
July 25, 2023
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. 333-273392) |
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 4:30 p.m., Eastern Time, on July 28, 2023, 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/ Barbra C. Keck | |
| Name: | Barbra C. Keck | |
| Title: | Chief Financial Officer | |