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SEC Company Response from SOCKET MOBILE, INC. (SCKT) (CIK 0000944075) (SCKT) — Jul 30, 2009

SOCKET MOBILE, INC. (SCKT) (CIK 0000944075)
Date: July 30, 2009 · CIK: 0000944075 · Accession: 0000944075-09-000043

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File numbers found in text: 333-159923

Date
July 30, 2009
Author
/s/ David W. Dunlap
Form
CORRESP
Company
SOCKET MOBILE, INC. (SCKT) (CIK 0000944075)

Letter

Socket Mobile, Inc.

39700 Eureka Drive

Newark, CA 94560

July 30,

United States Securities and Exchange Commission

Division of Corporate Finance

100 F. Street, N.E.

Mail Stop 4561

Washington, D.C. 20549

Attn: Mark P. Shuman, Esq.

Barbara C. Jacobs, Esq.

Kevin Dougherty, Esq.

Re: Socket Mobile, Inc.

Acceleration Request of Registration Statement on Form S-3

File No. 333-159923

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Socket Mobile, Inc., (the "Company"), hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-159923), so that it may be declared effective at 5:00 p.m. Eastern Time on August 4, 2009 or as soon thereafter as is practicable.

The Company acknowledges that: (i) should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and (iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We also request that a written order verifying the effective date be sent to our attorneys, Wilson Sonsini Goodrich & Rosati, 650 Page Mill Road, Palo Alto, California, Attention: Herbert P. Fockler (facsimile: 650-493-6811).

Sincerely,
Socket Mobile, Inc.

Show Raw Text
CORRESP
1
filename1.htm

Socket Mobile, Inc.

  39700 Eureka Drive

  Newark, CA 94560

July 30,
  2009

  United States Securities and Exchange Commission

  Division of Corporate Finance

  100 F. Street, N.E.

  Mail Stop 4561

  Washington, D.C. 20549

  Attn:   Mark P. Shuman, Esq.

            Barbara C. Jacobs,
  Esq.

            Kevin Dougherty,
  Esq.

            Re:
     Socket Mobile, Inc.

      Acceleration Request of Registration Statement on Form
  S-3

      File No. 333-159923

  Ladies and Gentlemen:

  Pursuant to Rule 461 under the Securities Act of 1933, as amended, Socket Mobile,
  Inc., (the "Company"), hereby requests acceleration of the
  effective date of its Registration Statement on Form S-3 (File No. 333-159923),
  so that it may be declared effective at 5:00 p.m. Eastern Time on August 4,
  2009 or as soon thereafter as is practicable.

 The Company acknowledges
  that: (i) should the Commission or the staff, acting pursuant to delegated authority,
  declare the Registration Statement effective, it does not foreclose the Commission
  from taking any action with respect to the filing; (ii) the action of the Commission
  or the staff acting pursuant to delegated authority, in declaring the filing
  effective, does not relieve the Company from its full responsibility for the
  adequacy and accuracy of the disclosure in the Registration Statement; and (iii)
  the Company may not assert staff comments and the declaration of effectiveness
  as a defense in any proceeding initiated by the Commission or any person under
  the federal securities laws of the United States.

We also request that a written order verifying the effective date be sent to
  our attorneys, Wilson Sonsini Goodrich & Rosati, 650 Page Mill Road, Palo
  Alto, California, Attention: Herbert P. Fockler (facsimile: 650-493-6811).

    Sincerely,

    Socket Mobile, Inc.

    /s/ David W. Dunlap

    David W. Dunlap

    Chief Financial Officer

cc: Herbert P. Fockler,
  Esq.

  Wilson Sonsini Goodrich & Rosati