SEC Company Response from SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708) (SMSI) — Aug 27, 2018
SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708)
Date: Aug. 27, 2018 · CIK: 0000948708 · Accession: 0001564590-18-022333
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-226918
Letter
smsi-corresp.htm
August 27, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Mail Stop 4561
Washington, D.C. 20549-4631
Attention:Jan Woo, Legal Branch Chief
Jeff Kauten, Attorney-Advisor
Re:Acceleration Request of Smith Micro Software, Inc.
Registration Statement on Form S-3, Filed August 17, 2018
File No. 333-226918
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Smith Micro Software, Inc. (the “Company”) respectfully requests that the Staff of the Division of Corporation Finance of the Securities and Exchange Commission accelerate the effective date of the Company’s Registration Statement on Form S-3 (Registration No. 333-226918) (the “Registration Statement”), so that it will be declared effective at 5:00 p.m., Eastern time, on August 28, 2018, or as soon as practicable thereafter. The Company authorizes Jennifer Minter and Brian Novosel of Buchanan Ingersoll & Rooney PC, counsel to the Company, to orally modify or withdraw this request for acceleration.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would inform Brian Novosel of Buchanan Ingersoll & Rooney PC, counsel to the Company, at (412) 562-5266.
Sincerely,
Smith Micro Software, Inc.
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CORRESP 1 filename1.htm smsi-corresp.htm August 27, 2018 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Mail Stop 4561 Washington, D.C. 20549-4631 Attention:Jan Woo, Legal Branch Chief Jeff Kauten, Attorney-Advisor Re:Acceleration Request of Smith Micro Software, Inc. Registration Statement on Form S-3, Filed August 17, 2018 File No. 333-226918 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Smith Micro Software, Inc. (the “Company”) respectfully requests that the Staff of the Division of Corporation Finance of the Securities and Exchange Commission accelerate the effective date of the Company’s Registration Statement on Form S-3 (Registration No. 333-226918) (the “Registration Statement”), so that it will be declared effective at 5:00 p.m., Eastern time, on August 28, 2018, or as soon as practicable thereafter. The Company authorizes Jennifer Minter and Brian Novosel of Buchanan Ingersoll & Rooney PC, counsel to the Company, to orally modify or withdraw this request for acceleration. It would be appreciated if, as soon as the Registration Statement is declared effective, you would inform Brian Novosel of Buchanan Ingersoll & Rooney PC, counsel to the Company, at (412) 562-5266. Sincerely, Smith Micro Software, Inc. By: /s/ Timothy C. Huffmyer Chief Financial Officer cc:William W. Smith, Jr., Chief Executive Officer