Our ref: CJW/Smartkem
U.S Securities and Exchange Commission
Office of the Chief Accountant
100 F Street N.E.
Washington, D.C. 20549
Grant Thornton UK LLP
4 Hardman Square
Spinningfields
Manchester
M3 3EB
T +44 (0)161 953 6900
F +44 (0)161 953 6901
Exhibit 16.2
Commercial in confidence
Our ref: CJW/Smartkem
U.S Securities and Exchange Commission Office of the Chief Accountant 100 F Street N.E. Washington, D.C. 20549 |
Grant Thornton UK LLP 4 Hardman Square Spinningfields Manchester M3 3EB T +44 (0)161 953 6900 F +44 (0)161 953 6901 |
23 February 2021
Dear Sirs
Re: Smartkem Limited
File No. 000-56036
We have read Item 4.01 of Form 8-K of SmartKem, Inc.dated 23 February 2021 and agree with the statements concerning our Firm contained therein.
Yours sincerely
/s/ GRANT THORNTON LLP
GRANT THORNTON LLP
Chartered Accountants. Grant Thornton UK LLP is a limited liability partnership registered in England and Wales: No.OC307742. Registered office: 30 Finsbury Square, London EC2A 1AG. A list of members is available from our registered office. Grant Thornton UK LLP is authorised and regulated by the Financial Conduct Authority. Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. Services are delivered by the member firms. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. Please see grantthornton.co.uk for further details. |
grantthornton.co.uk |