SmartKem, Inc.
Manchester Technology Center, Hexagon Tower
Delaunays Road, Blackley
Manchester, M9 8GQ U.K.
May 5, 2025
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. 333-286437)
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 4:00 p.m., Eastern Time, on May 7, 2025, 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 | ||