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SEC Company Response from SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708) (SMSI) — Jun 11, 2009

SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708)
Date: June 11, 2009 · CIK: 0000948708 · Accession: 0000950123-09-013392

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File numbers found in text: 000-26536

Referenced dates: May 28, 2009, May 28, 2009

Date
June 11, 2009
Author
Allen Z. Sussman
Form
CORRESP
Company
SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708)

Letter

Via Edgar United States Securities and Exchange Commission Division of Corporation Finance Attention: Jan Woo, Esq. Re: Smith Micro Software, Inc. (File No. 000-26536) Comment Letter dated May 28, 2009 Form 10-K and Form 10-K/A for the Fiscal Year Ended December 31, 2008

Dear Ms. Woo:

We are counsel to Smith Micro Software, Inc. (the “Company”) in connection with a comment letter received from the Staff of the Securities and Exchange Commission dated May 28, 2009. On behalf of the Company, we are writing to respectfully request an extension of time to respond to the Staff’s comments. We anticipate being able to file a full response letter by no later than Wednesday, June 17, 2009.

If you have any questions concerning the foregoing, please do not hesitate to contact the undersigned at the number indicated above.

Very truly yours,
Allen Z. Sussman

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CORRESP
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corresp

    Reed Smith LLP

355 South Grand Avenue, Suite 2900

Los Angeles, CA 90071-1514

Telephone: +1 213 457 8000

    Allen Z. Sussman

Email: asussman@reedsmith.com

    Facsimile: +1 213 457 8080

Mobile: +1 310 503 2020

June 11, 2009

Via Edgar

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, NE

Washington, DC 20549

Attention: Jan Woo, Esq.

                   Re:

    Smith Micro Software, Inc. (File No. 000-26536)

Comment Letter dated May 28, 2009

Form 10-K and Form 10-K/A for the Fiscal Year Ended December 31, 2008

Dear Ms. Woo:

     We are counsel to Smith Micro Software, Inc. (the “Company”) in connection with a
comment letter received from the Staff of the Securities and Exchange Commission dated May 28,
2009. On behalf of the Company, we are writing to respectfully request an extension of time to
respond to the Staff’s comments. We anticipate being able to file a full response letter by no
later than Wednesday, June 17, 2009.

     If you have any questions concerning the foregoing, please do not hesitate to contact the
undersigned at the number indicated above.

Very truly yours,

Allen Z. Sussman

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