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
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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