SmartMetric Inc (SMME)

[pottsville]

These are some of the lies that have been told to shareholders for years and years -:

United States Securities & Exchange Commission
Washington, D.C. 20549

ATTN: Pamela A. Long, Assistant Director

Re: SmartMetric, Inc.
Registration Statement on Form SB-2
Filed September 3, 2004
File No. 333-118801

Dear Ms. Long:

We are in receipt of your letter dated March 3, 2005 and have the following responses:

(Other text)


Management’s Discussion and Analysis of Financial Condition

Plan of Operation

8. We have added disclosure as to SmartMetric’s plan of operation assuming that SmartMetric sells only the minimum offering amount.

9. We have added disclosure that the prototype of SmartMetric’s SmartCard has been completed.

Completion of Prototype

10. We have added disclosure that the SmartCard prototype is complete.

11. SmartMetric is still negotiating a potential agreement with manufacturers.

Production of SmartCards

12. Disclosure has been revised to indicate that SmartMetric is negotiating an agreement with manufacturers to produce its SmartCards.

13. Disclosure has been revised to indicate that SmartMetric does not have available cash and sources of liquidity to begin operations.

14. Research and development costs have been disclosed. Mr. Hendrick is not the recipient of any of these amounts.

(More text)


Jump to Sept 2022 and we have this disclosure...

'It is important to note that as of the date of this filing, no prototype yet exists.'