SEC Comment Letter for SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708) (SMSI) — Dec 27, 2007

SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708)
Date: Dec. 27, 2007 · CIK: 0000948708 · Accession: 0000000000-07-062554

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File numbers found in text: 000-26536

Date

December 27, 2007

Author

Stephen Krikorian Accounting Branch Chief

Form

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Company

SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708)

Letter

Mail Stop 4561 December 27, 2007 William W. Smith, Jr. Chairman of the Board, President and Chief Executive Officer Smith Micro Software, Inc. 51 Columbia, Suite 200 Aliso Viego, California 92656 (949) 362-5800 Re: Smith Micro Software, Inc. (File No. 000-26536) Form 10-K for the Fiscal Year Ended December 31, 2006 Form 10-Q for the Quarterly Period Ended June 30, 2007 Dear Mr. Smith, We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time on the specific i ssues raised on the financial statements and related matters.

Sincerely,
Stephen Krikorian Accounting Branch Chief

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Mail Stop 4561
December 27, 2007
 William W. Smith, Jr. Chairman of the Board, President       and Chief Executive Officer Smith Micro Software, Inc. 51 Columbia, Suite 200 Aliso Viego, California  92656 (949) 362-5800
 Re: Smith Micro Software, Inc. (File No. 000-26536)
Form 10-K for the Fiscal Year Ended December 31, 2006
Form 10-Q for the Quarterly Period Ended June 30, 2007
 Dear Mr. Smith,
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time on the specific i ssues raised on the financial statements and
related matters.

Sincerely,
  Stephen Krikorian Accounting Branch Chief

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