SEC Comment Letter for SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708) (SMSI) — Jun 13, 2018
SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708)
Date: June 13, 2018 · CIK: 0000948708 · Accession: 0000000000-18-018213
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-225389
Letter
June 12, 2018 William W. Smith Chief Executive Officer Smith Micro Software, Inc. 51 Columbia Aliso Viejo, CA 92656 Re:Smith Micro Software, Inc. Registration Statement on Form S-3 File No. 333-225389 Filed June 1, 2018 Dear Mr. Smith: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Michael Foland, Attorney-Advisor at (202) 551-6711 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Division of Corporation Finance Office of Information Technologies and Services cc: Brian Novosel
Show Raw Text
June 12, 2018
William W. Smith
Chief Executive Officer
Smith Micro Software, Inc.
51 Columbia
Aliso Viejo, CA 92656
Re:Smith Micro Software, Inc.
Registration Statement on Form S-3
File No. 333-225389
Filed June 1, 2018
Dear Mr. Smith:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Michael Foland, Attorney-Advisor at (202) 551-6711 or Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.
Division of Corporation Finance
Office of Information Technologies
and Services
cc: Brian Novosel