Correspondence 0000944075-23-000055 from SOCKET MOBILE, INC. (SCKT)
SOCKET MOBILE, INC.
Date: June 14, 2023 · CIK: 0000944075 · Accession: 0000944075-23-000055
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File numbers found in text: 333-272454
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CORRESP 1 filename1.htm June 14, 2023 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3720 Attention: Marion Graham Re: Socket Mobile, Inc. Registration Statement on Form S-3 Filed June 6, 2023 File No. 333-272454 Acceleration Request Requested Date: June 20, 2023 Requested Time: 4:00 PM Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Socket Mobile, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-272454) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Company may request by telephone to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”). The Company hereby authorizes Erika Muhl of Wilson Sonsini Goodrich & Rosati, Professional Corporation, counsel for the Company, to make such request on the Company’s behalf. The Company requests that it be notified of the effectiveness of the Registration Statement by telephone to Erika Muhl of Wilson Sonsini Goodrich & Rosati, Professional Corporation, at (650) 493-9300. Please direct any questions or comments regarding this acceleration request to Erika Muhl at (650) 493-9300 or via email at emuhl@wsgr.com. ***** Sincerely, SOCKET MOBILE, INC. By: /s/ Lynn Zhao Lynn Zhao Vice President of Finance and Administration, Chief Financial Officer (Principal Financial and Accounting Officer) email: lynn@socketmobile.com cc: Erika Muhl Wilson Sonsini Goodrich & Rosati, Professional Corporation