Published on August 15, 2022
United States securities and exchange commission logo
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