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SEC Company Response from SOCKET MOBILE, INC. (SCKT) (CIK 0000944075) (SCKT) — Jan 11, 2011

SOCKET MOBILE, INC. (SCKT) (CIK 0000944075)
Date: Jan. 11, 2011 · CIK: 0000944075 · Accession: 0000944075-11-000003

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File numbers found in text: 333-171267

Date
Jan. 11, 2011
Author
Socket Mobile
Form
CORRESP
Company
SOCKET MOBILE, INC. (SCKT) (CIK 0000944075)

Letter

Socket Mobile, Inc.

39700 Eureka Drive

Newark, CA 94560

January 11, 2011

United States Securities and Exchange Commission

Division of Corporate Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attn: Mark P. Shuman, Esq.

Evan S. Jacobson, Esq.

Re: Socket Mobile, Inc.

Acceleration Request of Registration Statement on Form S-3

File No. 333-171267

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. 333-171267), so that it may be declared effective at 5:00 p.m. Eastern Time on January 12, 2011 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, 94304, 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

January
  11, 2011

United States Securities and Exchange Commission

  Division of Corporate Finance

  100 F. Street, N.E.

  Washington, D.C. 20549

    Attn:
     Mark
      P. Shuman, Esq.

     Evan
      S. Jacobson, Esq.

     Re: Socket
      Mobile, Inc.

     Acceleration
      Request of Registration Statement on Form S-3

     File No.
      333-171267

   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. 333-171267), so that
  it may be declared effective at 5:00 p.m. Eastern Time on January 12, 2011 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, 94304, 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