# EDGAR Filing Document

**Accession Number:** 0001817760
**File Stem:** 0000000000-26-004087
**Filing Date:** 2026-4
**Character Count:** 2260
**Document Hash:** 7737aa21e431a4615392c986962f8623
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-004087.hdr.sgml**: 20260522

**ACCESSION NUMBER**: 0000000000-26-004087

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260422

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 333-295156

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-26-044939

## Text-Extract

```

                                                           April 22, 2026

Ian Jenks
Chief Executive Officer
SmartKem, Inc.
Manchester Technology Center, Hexagon Tower
Delaunays Road, Blackley
Manchester, M9 8GQ U.K.

       Re: SmartKem, Inc.
           Registration Statement on Form S-3
           Filed April 17, 2026
           File No. 333-295156
Dear Ian Jenks:

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

        Please refer to Rules 460 and 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 Erin Donahue at 202-551-6063 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._