January 27, 2025

Andrew Leaver
Chief Executive Officer
Arqit Quantum Inc.
1st Floor, 3 Orchard Place
London, SW1H 0BF United Kingdom

Re: Arqit Quantum Inc.
Registration Statement on Form F-3
Filed January 17, 2025
File No. 333-284343
Dear Andrew Leaver:

This is to advise you that we have not reviewed and will not review your
registration
statement.

Please refer to Rules 460 and 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 Matthew Derby at 202-551-3334 with any questions.



Sincerely,

Division of
Corporation Finance
Office of Technology
cc: Monica Holden