"I want to congratulate Will on the Oscar. It was an honour to see him win Best Actor."
His comment comes as Smith, 53, has publicly apologised to Rock, 57, following his G.I. Jane quip directed at Pinkett Smith, who has been open about her battle with alopecia.
Smith posted on Instagram: "I would like to publicly apologize to you, Chris. I was out of line and I was wrong. I am embarrassed and my actions were not indicative of the man I want to be. There is no place for violence in a world of love and kindness."
The star - who went on to win Best Actor minutes after he struck Chris - extended his apology to "the Academy, the producers, all the attendees and everyone watching around the world".
He added: "I would like to apologize to the Williams Family and my King Richard Family. I deeply regret that my behavior has stained what has been an otherwise gorgeous journey for all of us."
Smith condemned "violence in all its forms" before calling his behaviour "inexcusable".
"Jokes at my expense are a part of the job, but a joke about Jada's medical condition was too much for me to bear and I reacted emotionally. I am a work in progress."
Meanwhile, the Academy has "started a formal review" of the assault.
"The Academy condemns the actions of Mr Smith at last night's show. We have officially started a formal review around the incident and will explore further action and consequences in accordance with our Bylaws, Standards of Conduct and California law."