SEC Comment Letter 0000000000-26-007079 to SMITH MICRO SOFTWARE, INC. (SMSI)
SMITH MICRO SOFTWARE, INC.
Date: July 16, 2026 · CIK: 0000948708 · Accession: 0000000000-26-007079
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-297376
Letter
July 16, 2026 Timothy C. Huffmyer President and 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 July 10, 2026 File No. 333-297376 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 Charli Wilson at 202-551-6388 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Jennifer Minter, Esq.
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July 16, 2026 Timothy C. Huffmyer President and 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 July 10, 2026 File No. 333-297376 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 Charli Wilson at 202-551-6388 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Jennifer Minter, Esq.