SEC Comment Letter for SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708) (SMSI) — Feb 6, 2017
SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708)
Date: Feb. 6, 2017 · CIK: 0000948708 · Accession: 0000000000-17-004106
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Reasoning
File numbers found in text: 333-215786
Letter
Mail Stop 4561 February 6 , 2017 William W. Smith, Jr. Chief Executive Officer Smith Micro Software, Inc. 51 Columbia Aliso Viejo, CA 92656
Re: Smith Micro Software , Inc. Registration Statement on Form S-3 Filed January 27, 2017 File No. 333-215786
Dear Mr. Smith :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rule 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwith standing any review, comments, action or absence of action by the staff.
Please contact me at (202) 551 -3483 with any questions.
Sincerely,
/s/ Katherine Wray
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Mail Stop 4561 February 6 , 2017 William W. Smith, Jr. Chief Executive Officer Smith Micro Software, Inc. 51 Columbia Aliso Viejo, CA 92656 Re: Smith Micro Software , Inc. Registration Statement on Form S-3 Filed January 27, 2017 File No. 333-215786 Dear Mr. Smith : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rule 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwith standing any review, comments, action or absence of action by the staff. Please contact me at (202) 551 -3483 with any questions. Sincerely, /s/ Katherine Wray Katherine Wray Attorney -Advisor Office of Information Technologies and Services cc: Allen Z. Sussman, Esq. Loeb & Loeb LLP