SEC Comment Letter for SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708) (SMSI) — Aug 22, 2018

SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708)
Date: Aug. 22, 2018 · CIK: 0000948708 · Accession: 0000000000-18-026114

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File numbers found in text: 333-226918

Date

August 22, 2018

Author

William W. Smith

Form

UPLOAD

Company

SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708)

Letter

August 22, 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 Filed August 17, 2018 File No. 333-226918 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, notwithstanding any review, comments, action or absence of action by the staff. You may contact Jeff Kauten, Attorney-Advisor, at (202) 551-3447, or in his absence, Jan Woo, Legal Branch Chief, at (202) 551-3453, with any questions. If you require further assistance, please contact Barbara C. Jacobs, Assistant Director, at (202) 551-3730. Sincerely, Division of Corporation Finance Office of Information Technologies and Services cc: Brian Novosel, Esq.

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August 22, 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
Filed August 17, 2018
File No. 333-226918
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,
notwithstanding any review, comments, action or absence of action by the staff.
            You may contact Jeff Kauten, Attorney-Advisor, at (202) 551-3447, or in his absence,
Jan Woo, Legal Branch Chief, at (202) 551-3453, with any questions.  If you require further
assistance, please contact Barbara C. Jacobs, Assistant Director, at (202) 551-3730.
Sincerely,
Division of Corporation Finance
Office of Information Technologies
and Services
cc:       Brian Novosel, Esq.

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