SEC Comment Letter for SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708) (SMSI) — Jan 25, 2012
SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708)
Date: Jan. 25, 2012 · CIK: 0000948708 · Accession: 0000000000-12-004189
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-26536
Letter
January 25, 2012 Via Facsimile William W. Smith, Jr. Chairman of the Board, President and Chief Executive Officer Smith Micro Software, Inc. 51 Columbia Aliso Viejo, CA 92656 Re: Smith Micro Software, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed on February 25, 2011 Forms 10-Q for the Fiscal Quarters Ended March 31 and June 30, 2011 Filed on May 4 and August 3, 2011 File No. 000-26536
Dear Mr. Smith: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Stephen G. Krikorian
Stephen G. Krikorian Accounting Branch Chief
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January 25, 2012 Via Facsimile William W. Smith, Jr. Chairman of the Board, President and Chief Executive Officer Smith Micro Software, Inc. 51 Columbia Aliso Viejo, CA 92656 Re: Smith Micro Software, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed on February 25, 2011 Forms 10-Q for the Fiscal Quarters Ended March 31 and June 30, 2011 Filed on May 4 and August 3, 2011 File No. 000-26536 Dear Mr. Smith: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Stephen G. Krikorian Stephen G. Krikorian Accounting Branch Chief