Correspondence 0001193125-23-085526 from CalAmp Corp. (CIK 0000730255)
CalAmp Corp. (CIK 0000730255)
Date: March 30, 2023 · CIK: 0000730255 · Accession: 0001193125-23-085526
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File numbers found in text: 333-270720
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CORRESP 1 filename1.htm CORRESP CalAmp Corp. 15635 Alton Parkway, Suite 250 Irvine, CA 92618 March 30, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing and Construction 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Sarah Sidwell Re: CalAmp Corp. Registration Statement on Form S-3 (Registration No. 333-270720) To the addressee set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-270720) (the “Registration Statement”) of CalAmp Corp. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on April 3, 2023, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Ross McAloon at (714) 755-8051. Thank you for your assistance in this matter. Very truly yours, CALAMP CORP. By: /s/ Richard Scott Richard Scott Senior Vice President, Chief Legal Officer and Secretary cc: Jikun Kim, CalAmp Corp. Scott Shean, Latham & Watkins LLP Ross McAloon, Latham & Watkins LLP