SEC Comment Letter for INSEEGO CORP. (INSG) (CIK 0001022652) (INSG) — Oct 4, 2007
INSEEGO CORP. (INSG) (CIK 0001022652)
Date: Oct. 4, 2007 · CIK: 0001022652 · Accession: 0000000000-07-048491
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File numbers found in text: 000-31659
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Mail Stop 4561 via fax (858) 812-3411
October 4, 2007
Dan L. Halvorson CFO and Treasurer Novatel Wireless, Inc. 9645 Scranton Road Suite 205 San Diego, CA 92121
Re: Novatel Wireless, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2006
Filed on March 16, 2007 File No. 000-31659
Dear Mr. Halvorson:
We have completed our review of your 10- K noted above and do not, at this time,
have any further comments. S i n c e r e l y ,
Kathleen Collins
A c c o u n t i n g B r a n c h C h i e f