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SEC Comment Letter for SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708) (SMSI) — Jul 13, 2009

SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708)
Date: July 13, 2009 · CIK: 0000948708 · Accession: 0000000000-09-036970

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
July 13, 2009
Author
Matthew Crispino
Form
UPLOAD
Company
SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708)

Letter

Mail Stop 4561 July 13, 2009 William W. Smith, Jr. President and Chief Executive Officer Smith Micro Software, Inc. 51 Columbia, Suite 200 Aliso Viejo, California 92656 Re: Smith Micro Software, Inc. Form 10-K for the fiscal year ended December 31, 2008 Filed on March 10, 2009 Form 10-K/A for the fiscal year ended December 31, 2008 Filed on April 29, 2009

Dear Mr. Smith: We have completed our review of your filings and have no further comments at this time. S i n c e r e l y , Matthew Crispino Staff Attorney cc: Via facsimile at (213) 457-8080

Allen Z. Sussman Reed Smith LLP

Show Raw Text
Mail Stop 4561         July 13, 2009   William W. Smith, Jr. President and Chief Executive Officer Smith Micro Software, Inc. 51 Columbia, Suite 200 Aliso Viejo, California 92656
Re: Smith Micro Software, Inc.
 Form 10-K for the fiscal year ended December 31, 2008
Filed on March 10, 2009 Form 10-K/A for the fiscal year ended December 31, 2008 Filed on April 29, 2009

Dear Mr. Smith:   We have completed our review of your filings and have no further comments at this time.
      S i n c e r e l y ,
Matthew Crispino Staff Attorney
  cc: Via facsimile at (213) 457-8080

Allen Z. Sussman
 Reed Smith LLP