Supposedly, although there has been discussion that it and the Zeiss T*
coatings are the same or at least quite similar.  I read more than once
that Pentax and Zeiss had (and I can't recall exactly what it was) a
relationship in developing their coatings.  It's quite possible that over
the years they've diverged some in terms of the coatings and the process of
applying them.  The new Pentax lenses - at least some of them - are being
advertised as having a Super Protective coating:
 
A newly developed SP (Super Protective) 
coating made of a special fluoride compound 
has been applied to the front surface of the 
lens with a unique evaporation process. 
As a result, the lens offers excellent water 
and oil-repellant performance and makes 
for easier cleaning. 

This is probably in addition to the SMC which is used on more than just the
front surface of, presumably, just the front element.

BTW, getting back to the use of Hoya glass.  Hoya will make and provide
glass to specification, so it's not likely that companies like Pentax and
Leica are just buying "off the shelf" glass, although that could be
possible in some situations.  
Shel



> [Original Message]
> From: Sylwester Pietrzyk 

>  Shel Belinkoff wrote:
>
> > Lots of companies use Hoya glass, even Leica.  
> > I'm sure Pentax is using Hoya glass where appropriate.


> But SMC is Pentax own, isn't it? ;-)



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