# EDGAR Filing Document

**Accession Number:** 0001940674
**File Stem:** 0000000000-25-010163
**Filing Date:** 2025-9
**Character Count:** 4708
**Document Hash:** db0b0feda1d984be2fde41debb14a89e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010163.hdr.sgml**: 20260611

**ACCESSION NUMBER**: 0000000000-25-010163

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250918

**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:** 333-290268

**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**: 0001493152-25-013515

## Text-Extract

```

                                                            September 18, 2025

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-1
           Filed September 15, 2025
           File No. 333-290268
Dear Haggai Alon:

       We have conducted a limited review of your registration statement and
have the
following comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form F-1
Prospectus Summary
August 2025 RBW Transaction, page 5

1.     On page 5, you disclose that    [a]ny such conversion is subject to
limitations so each
       Selling Stockholder beneficially owns less than 4.99% of the Ordinary
Shares;
       however, the Selling Stockholders have the right to waive this
limitation and the
       Company expects that the Selling Stockholders will waive such
limitations with
       respect to the August RBW Notes issued at the Third Closing, Fourth
Closing and
       Fifth Closing, which if waived would cause us to issue a substantial
number of freely
       tradable shares in a short period of time and that would have the effect
of materially
       diluting our existing shareholders." We also note that Section 3(d)(i)
of the Form of
       Convertible Promissory Note, filed as Exhibit 10.70, describes the 4.99%
beneficial
       ownership limitation and states that    [t]he limitation contained in
this paragraph may
 September 18, 2025
Page 2

       not be waived . . . ." In light of this apparent inconsistency, please
clarify the terms of
       the 4.99% beneficial ownership limitation that are currently in effect
and provide
       revised disclosures and exhibits as necessary. To the extent a
stockholder may waive
       the 4.99% beneficial ownership limitation, revise to provide enhanced
risk factor
       disclosure of the dilutive effect of this offering with examples and
consider whether
       the Selling Stockholders must be presented on the beneficial ownership
table as
       beneficial owners of more than 5% of your ordinary shares.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

      Please contact Alexandra Barone at 202-551-8816 or Mitchell Austin at
202-551-
3574 with any other questions.

                                                              Sincerely,

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

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._