SEC Company Response from SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708) (SMSI) — Mar 20, 2019
SMITH MICRO SOFTWARE, INC. (SMSI) (CIK 0000948708)
Date: March 20, 2019 · CIK: 0000948708 · Accession: 0001564590-19-008639
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-230154
Letter
smsi-corresp.htm
March 20, 2019
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
Edwin Kim, Staff Attorney
Re:Acceleration Request of Smith Micro Software, Inc.
Registration Statement on Form S-3, Filed March 8, 2019
File No. 333-230154
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. 333-230154) (the “Registration Statement”), so that it will be declared effective at 5:00 p.m., Eastern time, on March 21, 2019, 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 March 20, 2019 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 Edwin Kim, Staff Attorney Re:Acceleration Request of Smith Micro Software, Inc. Registration Statement on Form S-3, Filed March 8, 2019 File No. 333-230154 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. 333-230154) (the “Registration Statement”), so that it will be declared effective at 5:00 p.m., Eastern time, on March 21, 2019, 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