# EDGAR Filing Document

**Accession Number:** 0001940674
**File Stem:** 0001641172-25-017996
**Filing Date:** 2025-7
**Character Count:** 2174
**Document Hash:** 1e6e6e76add9c4bcc67980a267719da1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-017996.hdr.sgml**: 20250905

**ACCESSION NUMBER**: 0001641172-25-017996

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250707

**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]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 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

**SMX (SECURITY MATTERS) PUBLIC LIMITED COMPANY**

**Mespil Business Centre, Mespil House**

**Sussex Road, Dublin 4, Ireland**

**Tel: +353-1-920-1000**

July 7, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. St., N.E.

Washington, D.C. 20549

Re: Request for Acceleration of Effectiveness of Registration Statement on Form F-1 (File No. 333-287437)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, SMX (Security Matters) Public Limited Company (the "<u>Registrant</u>") hereby requests the acceleration of the effective date of the above-referenced Registration Statement on Form F-1 (File No. 333-287437) so that it will become effective on Monday, July 7, 2025 at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **SMX (Security Matters) Public Limited Company** | **SMX (Security Matters) Public Limited Company** |
| By: | */s/ Haggai Alon* |
| Name: | Haggai Alon |
| Title: | Chief Executive Officer |

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