SEC Comment Letter for SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708) (SMSI) — May 12, 2020

SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708)
Date: May 12, 2020 · CIK: 0000948708 · Accession: 0000000000-20-004153

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File numbers found in text: 333-238053

Date

May 12, 2020

Author

Office of Technology

Form

UPLOAD

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

Letter

United States securities and exchange commission logo May 12, 2020 Timothy C. Huffmyer Chief Financial Officer Smith Micro Software, Inc. 120 Vantis, Suite 350 Aliso Viejo, CA 92656 Re:Smith Micro Software, Inc. Registration Statement on Form S-3 Filed May 7, 2020 File No. 333-238053 Dear Mr. Huffmyer: 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. Please contact Mitchell Austin, Staff Attorney, at (202) 551-3574 or, in his absence, Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Brian Novosel, Esq.

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United States securities and exchange commission logo
May 12, 2020
Timothy C. Huffmyer
Chief Financial Officer
Smith Micro Software, Inc.
120 Vantis, Suite 350
Aliso Viejo, CA 92656
Re:Smith Micro Software, Inc.
Registration Statement on Form S-3
Filed May 7, 2020
File No. 333-238053
Dear Mr. Huffmyer:
            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.
            Please contact Mitchell Austin, Staff Attorney, at (202) 551-3574 or, in his absence, Jan
Woo, Legal Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Brian Novosel, Esq.

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