# EDGAR Filing Document

**Accession Number:** 0001817760
**File Stem:** 0001104659-26-046767
**Filing Date:** 2026-4
**Character Count:** 2190
**Document Hash:** 90053f59b21fdb4b13e726ac093f5943
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-046767.hdr.sgml**: 20260522

**ACCESSION NUMBER**: 0001104659-26-046767

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260422

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SmartKem, Inc.
- **CENTRAL INDEX KEY:** 0001817760
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 851083654
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 3 GERMAY DRIVE, UNIT 4 #1029
- **CITY:** DELAWARE
- **STATE:** DE
- **ZIP:** 19804
- **BUSINESS PHONE:** 011-44-161-721-1514

**MAIL ADDRESS:**
- **STREET 1:** 3 GERMAY DRIVE, UNIT 4 #1029
- **CITY:** DELAWARE
- **STATE:** DE
- **ZIP:** 19804

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Parasol Investments Corp
- **DATE OF NAME CHANGE:** 20200710

**SmartKem, Inc.**

**Manchester Technology Center, Hexagon Tower**

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

April 22, 2026

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Erin Donahue

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| | |
|:---|:---|
| **Re:** | **SmartKem, Inc.** |
|  | **Registration Statement on Form S-3** |
|  | **File No. 333-295156** |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, SmartKem, Inc. (the "Company") respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:30 p.m., Eastern Time, on Friday, April 24, 2026, or as soon thereafter as possible.

Please notify Richard A. Friedman of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (202) 634-3031 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.

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| | |
|:---|:---|
| SMARTKEM, INC. | SMARTKEM, INC. |
| By: | /s/ Barbra C. Keck |
| Name: | Barbra C. Keck |
| Title: | Chief Financial Officer |

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