SEC Comment Letter 0000000000-24-007625 to SMITH MICRO SOFTWARE, INC. (SMSI)
SMITH MICRO SOFTWARE, INC.
Date: July 3, 2024 · CIK: 0000948708 · Accession: 0000000000-24-007625
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-280542
Letter
July 3, 2024 Jennifer M. Reinke General Counsel SMITH MICRO SOFTWARE, INC. 5800 Corporate Drive Pittsburgh, PA 15237 Re:SMITH MICRO SOFTWARE, INC. Registration Statement on Form S-1 Filed June 27, 2024 File No. 333-280542 Dear Jennifer M. Reinke: 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 Uwem Bassey at 202-551-3433 or Matt Derby at 202-551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc:Jennifer Minter
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July 3, 2024
Jennifer M. Reinke
General Counsel
SMITH MICRO SOFTWARE, INC.
5800 Corporate Drive
Pittsburgh, PA 15237
Re:SMITH MICRO SOFTWARE, INC.
Registration Statement on Form S-1
Filed June 27, 2024
File No. 333-280542
Dear Jennifer M. Reinke:
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 Uwem Bassey at 202-551-3433 or Matt Derby at 202-551-3334 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Jennifer Minter