# CORRESP — SMX (Security Matters) Public Ltd Co (SMX, SMXWW) (CIK 0001940674) > SMX (Security Matters) Public Ltd Co (SMX, SMXWW) (CIK 0001940674) → SEC staff · filed 2026-04-03 · ticker Security Matters · SIC 3590 ## What is this A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters. ## Key facts - **Accession number:** 0001493152-26-015043 - **Form:** CORRESP - **Filer:** SMX (Security Matters) Public Ltd Co (SMX, SMXWW) (CIK 0001940674) - **CIK:** 0001940674 - **Ticker:** Security Matters - **Filed:** 2026-04-03 - **SIC industry:** 3590 - **HQ:** Dublin 4, L2 ## Primary source PDF letter: https://www.sec.gov/Archives/edgar/data/1940674/000149315226015043/filename1.htm EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1940674&type=UPLOAD&dateb=&owner=include&count=40 ## Other comment-letter activity for SMX (Security Matters) Public Ltd Co (SMX, SMXWW) (CIK 0001940674) - UPLOAD — 2026-03-31 — /comment-letter/0000000000-26-003266 - CORRESP — 2026-03-03 — /comment-letter/0001493152-26-008732 - UPLOAD — 2026-02-23 — /comment-letter/0000000000-26-001780 - CORRESP — 2025-12-23 — /comment-letter/0001493152-25-028927 ## Citation > US Securities and Exchange Commission, EDGAR CORRESP comment letter, SMX (Security Matters) Public Ltd Co (SMX, SMXWW) (CIK 0001940674) (CIK 0001940674), filed 2026-04-03, accession 0001493152-26-015043. Retrieved via MORVS 2026-11-06 from https://api.morvs.ai/comment-letter/0001493152-26-015043. --- *[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*