# EDGAR Filing Document

**Accession Number:** 0001940674
**File Stem:** 0000000000-26-003266
**Filing Date:** 2026-3
**Character Count:** 2418
**Document Hash:** 287d4cfa4c2b704b9ee7936248057087
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-003266.hdr.sgml**: 20260501

**ACCESSION NUMBER**: 0000000000-26-003266

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260331

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 333-294606

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-26-012712

## Text-Extract

```

                                                           March 31, 2026

Haggai Alon
Chief Executive Officer
SMX (Security Matters) Public Limited Company
Mespil Business Centre
Mespil House, Sussex Road
Dublin 4, Ireland

       Re: SMX (Security Matters) Public Limited Company
           Registration Statement on Form F-3
           Filed March 25, 2026
           File No. 333-294606
Dear Haggai Alon:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

       Please refer to Rule 461 regarding requests for acceleration. We remind
you that the
company and its management are responsible for the accuracy and adequacy of
their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.

       Please contact Jeff Kauten at 202-551-3447 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:    Samantha M. Guido

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._