SEC Comment Letter 0000000000-23-006896 to SMITH MICRO SOFTWARE, INC. (SMSI)

SMITH MICRO SOFTWARE, INC.
Date: June 28, 2023 · CIK: 0000948708 · Accession: 0000000000-23-006896

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File numbers found in text: 333-272827

Date

June 28, 2023

Author

Office of Technology

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SMITH MICRO SOFTWARE, INC.

Letter

United States securities and exchange commission logo June 28, 2023 William Smith, Jr. Chief Executive 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 June 22, 2023 File No. 333-272827 Dear William 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 Austin Pattan, Staff Attorney, at (202) 551-6756 or Mitchell Austin, Staff Attorney, at (202) 551-3574 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Brian Novosel

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United States securities and exchange commission logo
June 28, 2023
William Smith, Jr.
Chief Executive 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 June 22, 2023
File No. 333-272827
Dear William 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 Austin Pattan, Staff Attorney, at (202) 551-6756 or Mitchell Austin, Staff
Attorney, at (202) 551-3574 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Brian Novosel

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