<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0708</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001940674</cik>
        <entityName>SMX (Security Matters) Public Ltd Co</entityName>
        <issuerAddress>
            <street1>MESPIL BUSINESS CENTRE, MESPIL HOUSE</street1>
            <street2>SUSSEX ROAD</street2>
            <city>DUBLIN 4</city>
            <stateOrCountry>L2</stateOrCountry>
            <stateOrCountryDescription>IRELAND</stateOrCountryDescription>
            <zipCode>D04 T4A6</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>353 1 920 1000</issuerPhoneNumber>
        <jurisdictionOfInc>IRELAND</jurisdictionOfInc>
        <edgarPreviousNameList>
            <previousName>Empatan Public Ltd Co</previousName>
        </edgarPreviousNameList>
        <entityType>Other</entityType>
        <entityTypeOtherDesc>Public Limited Company</entityTypeOtherDesc>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2022</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Haggai</firstName>
                <lastName>Alon</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Mespil Business Centre, Mespil House</street1>
                <street2>Sussex Rd</street2>
                <city>Dublin 4</city>
                <stateOrCountry>L2</stateOrCountry>
                <stateOrCountryDescription>IRELAND</stateOrCountryDescription>
                <zipCode>D04T4A6</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ophir</firstName>
                <lastName>Sternberg</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Mespil Business Centre, Mespil House</street1>
                <street2>Sussex Rd</street2>
                <city>Dublin 4</city>
                <stateOrCountry>L2</stateOrCountry>
                <stateOrCountryDescription>IRELAND</stateOrCountryDescription>
                <zipCode>D04T4A6</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Chairman of the Board</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Zeren</firstName>
                <lastName>Browne</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Mespil Business Centre, Mespil House</street1>
                <street2>Sussex Rd</street2>
                <city>Dublin 4</city>
                <stateOrCountry>L2</stateOrCountry>
                <stateOrCountryDescription>IRELAND</stateOrCountryDescription>
                <zipCode>D04T4A6</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Amir</firstName>
                <lastName>Bader</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Mespil Business Centre, Mespil House</street1>
                <street2>Sussex Rd</street2>
                <city>Dublin 4</city>
                <stateOrCountry>L2</stateOrCountry>
                <stateOrCountryDescription>IRELAND</stateOrCountryDescription>
                <zipCode>D04T4A6</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Interim CFO</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Roger</firstName>
                <lastName>Meltzer</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Mespil Business Centre, Mespil House</street1>
                <street2>Sussex Rd</street2>
                <city>Dublin 4</city>
                <stateOrCountry>L2</stateOrCountry>
                <stateOrCountryDescription>IRELAND</stateOrCountryDescription>
                <zipCode>D04T4A6</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Thomas</firstName>
                <lastName>Hawkins</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Mespil Business Centre, Mespil House</street1>
                <street2>Sussex Rd</street2>
                <city>Dublin 4</city>
                <stateOrCountry>L2</stateOrCountry>
                <stateOrCountryDescription>IRELAND</stateOrCountryDescription>
                <zipCode>D04T4A6</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Pebble</firstName>
                <lastName>Sia Huei-Chien</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Mespil Business Centre, Mespil House</street1>
                <street2>Sussex Rd</street2>
                <city>Dublin 4</city>
                <stateOrCountry>L2</stateOrCountry>
                <stateOrCountryDescription>IRELAND</stateOrCountryDescription>
                <zipCode>D04T4A6</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Technology</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06b</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2024-09-12</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isOptionToAcquireType>true</isOptionToAcquireType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Aegis Capital Corp.</recipientName>
                <recipientCRDNumber>15007</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>1345 Avenue of the Americas</street1>
                    <city>New York</city>
                    <stateOrCountry>NY</stateOrCountry>
                    <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                    <zipCode>10105</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
                <foreignSolicitation>true</foreignSolicitation>
            </recipient>
            <recipient>
                <recipientName>Enclave Capital LLC</recipientName>
                <recipientCRDNumber>22732</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>301 Yamato Rd.</street1>
                    <street2>Ste 2198</street2>
                    <city>Boca Raton</city>
                    <stateOrCountry>FL</stateOrCountry>
                    <stateOrCountryDescription>FLORIDA</stateOrCountryDescription>
                    <zipCode>33431</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
                <foreignSolicitation>true</foreignSolicitation>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>5350000</totalOfferingAmount>
            <totalAmountSold>5350000</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>12</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>642000</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse>REPRESENTS PLACEMENT AGENT FEES AGGREGATING 12% OF AGGREGATE GROSS PROCEEDS.</clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>SMX (Security Matters) Public Ltd Co</issuerName>
                <signatureName>/s/ Haggai Alon</signatureName>
                <nameOfSigner>Haggai Alon</nameOfSigner>
                <signatureTitle>CEO</signatureTitle>
                <signatureDate>2024-09-27</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
