SEC Comment Letter 0000000000-26-004995 to SMITH MICRO SOFTWARE, INC. (SMSI)
SMITH MICRO SOFTWARE, INC.
Date: May 15, 2026 · CIK: 0000948708 · Accession: 0000000000-26-004995
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295700
Letter
May 15, 2026 Timothy C. Huffmyer Chief Executive Officer Smith Micro Software, Inc. 5800 Corporate Drive Pittsburgh, PA 15237 Re: Smith Micro Software, Inc. Registration Statement on Form S-1 Filed May 08, 2026 File No. 333-295700 Dear Timothy C. Huffmyer: 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 Matthew Crispino at 202-551-3456 with any questions. Sincerely, Division of Corporation Finance Office of Technology
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May 15, 2026 Timothy C. Huffmyer Chief Executive Officer Smith Micro Software, Inc. 5800 Corporate Drive Pittsburgh, PA 15237 Re: Smith Micro Software, Inc. Registration Statement on Form S-1 Filed May 08, 2026 File No. 333-295700 Dear Timothy C. Huffmyer: 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 Matthew Crispino at 202-551-3456 with any questions. Sincerely, Division of Corporation Finance Office of Technology