United States securities and exchange commission logo November 16, 2022 George Palikaras Chief Executive Officer Meta Materials Inc. 1 Research Drive Dartmouth, Nova Scotia B2Y 4M9 Re: Meta Materials Inc. Registration Statement on Form S-3 Filed November 10, 2022 File No. 333-268282 Dear George Palikaras: 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 Patrick Fullem at (202) 551-8337 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Thomas E. Hornish