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                 December 23, 2022

       Patrick Wilcox
       General Counsel
       Arqit Quantum Inc.
       Nova North, Floor 7
       11 Bressenden Place
       London SW1E 5BY, United Kingdom

                                                        Re: Arqit Quantum Inc.
                                                            Registration
Statement on Form F-3
                                                            Filed December 14,
2022
                                                            File No. 333-268786

       Dear Patrick Wilcox:

              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 Lauren Pierce, Staff Attorney, at (202) 551-3887 or
Jan Woo, Legal
       Branch Chief, at (202) 551-3453 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Elliot Smith