United States securities and exchange commission logo August 1, 2022 Kenneth Rice Chief Operating Officer and Chief Financial Officer Meta Materials Inc. 1 Research Drive Dartmouth, Nova Scotia B2Y 4M9 Re: Meta Materials Inc. Registration Statement on Form S-3 Filed July 22, 2022 File No. 333-266276 Dear Mr. Rice: 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Martin Waters