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SEC Comment Letter for SOCKET MOBILE, INC. (SCKT) (CIK 0000944075) (SCKT) — Aug 28, 2017

SOCKET MOBILE, INC. (SCKT) (CIK 0000944075)
Date: Aug. 28, 2017 · CIK: 0000944075 · Accession: 0000000000-17-030304

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Reasoning

File numbers found in text: 333-220042

Date
August 28, 2017
Author
/s/ Jan Woo
Form
UPLOAD
Company
SOCKET MOBILE, INC. (SCKT) (CIK 0000944075)

Letter

Mail Stop 4561 August 28, 2017 David W. Dunlap Chief Financial Officer Socket Mobile, Inc. 39700 Eureka Drive Newark, CA 94560

Re: Socket Mobile, Inc. Registration Statement on Form S-3 Filed August 18, 2017 File No. 333-220042

Dear Mr. Dunlap :

This is to advise you that we have not reviewed and will not review your registration statement .

Please refer to Rule 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 a bsence of action by the staff.

Please contact Mitchell Austin, Staff Attorney, at (202) 551 -3574 or me at (202) 551-3453 with any questions.

Sincerely,
/s/ Jan Woo

Show Raw Text
Mail Stop 4561

August 28, 2017

David W. Dunlap
Chief Financial Officer
Socket Mobile, Inc.
39700 Eureka Drive
Newark, CA 94560

Re: Socket Mobile, Inc.
  Registration Statement on Form S-3
Filed  August 18, 2017
  File No.  333-220042

Dear Mr. Dunlap :

This is to advise you that we have not  reviewed and will not review your registration
statement .

Please refer to Rule 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 a bsence of action by the staff.

Please  contact Mitchell Austin, Staff Attorney,  at (202) 551 -3574 or me at
(202)  551-3453  with any questions.

Sincerely,

 /s/ Jan Woo

Jan Woo
Legal Branch Chief
Office of Information Technologies
and Services

cc: Herbert P. Fockler, Esq.
Wilson Sonsini Goodrich & Rosati, Professional Corporation