January 28, 2025

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, NE

Washington, D.C. 20549

 

Attn: Matthew Derby
 
Re: Arqit Quantum Inc. (the “Company”)
  Registration Statement on Form F-3, as amended (File No. 333-284343)

 

Dear Mr. Derby:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it becomes effective at 4:00 p.m., Eastern Time, on January 29, 2025, or as soon thereafter as practicable.

 

The Company also requests that the Securities and Exchange Commission confirm the effective date and time of the Registration Statement to Company counsel, White & Case LLP, Attention: Monica Holden, by email to mholden@whitecase.com.

 

[Signature page follows]

 

 

 

 

  Sincerely,
   
  ARQIT QUANTUM INC.
     
  By:

/s/ Andrew Leaver

  Name: Andrew Leaver
  Title: Chief Executive Officer

 

(Signature Page to F-3 Acceleration Request)