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August 15, 2022

Nick Pointon
Chief Financial Officer
Arqit Quantum Inc.
1st Floor, 3 More London Riverside
London SE1 2RE , United Kingdom

Re: Arqit Quantum Inc.
Form 20-F for the
Year Ended September 30, 2021
Filed December 16,
2021
File No. 001-40777

Dear Mr. Pointon:

We have completed our review of your filing. 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.




Sincerely,


Division of Corporation Finance

Office of Technology