United States securities and exchange commission logo October 6, 2021 David Williams Chief Executive Officer Arqit Quantum Inc. 1st Floor, 3 More London Riverside London SE1 2RE, United Kingdom Re: Arqit Quantum Inc. Registration Statement on Form F-1 Filed October 1, 2021 File No. 333-259982 Dear Mr. Williams: 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 Alexandra Barone, Staff Attorney, at (202) 551-8816 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Elliott Smith, Esq.