SEC Comment Letter for SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708) (SMSI) — Mar 18, 2019
SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708)
Date: March 18, 2019 · CIK: 0000948708 · Accession: 0000000000-19-004942
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-230154
Letter
March 15, 2019 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 March 8, 2019 File No. 333-230154 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 Edwin Kim, Staff Attorney, at (202) 551-3297 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Information Technologies and Services cc: Brian Novosel, Esq.
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March 15, 2019
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 March 8, 2019
File No. 333-230154
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 Edwin Kim, Staff Attorney, at (202) 551-3297 or Jan Woo, Legal Branch
Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Information Technologies
and Services
cc: Brian Novosel, Esq.