SEC Comment Letter for INSEEGO CORP. (INSG) (CIK 0001022652) (INSG) — Sep 1, 2011
INSEEGO CORP. (INSG) (CIK 0001022652)
Date: Sept. 1, 2011 · CIK: 0001022652 · Accession: 0000000000-11-052395
AI Filing Summary & Sentiment
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Letter
August 31, 2011 Via E-mail Mr. Kenneth Leddon Chief Financial Officer Novatel Wireless, Inc. 9645 Scranton Road San Diego, CA 92121 Re: Novatel Wireless, Inc. Form 10-K for the Fiscal Ye ar Ended December 31, 2010 Filed March 16, 2011 File No. 0-31659
Dear Mr. Leddon: We have completed our review of your filings. We remind you that our comments or changes to disclosure in res ponse to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the di sclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Robert S. Littlepage for Larry Spirgel Assistant Director
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August 31, 2011 Via E-mail Mr. Kenneth Leddon Chief Financial Officer Novatel Wireless, Inc. 9645 Scranton Road San Diego, CA 92121 Re: Novatel Wireless, Inc. Form 10-K for the Fiscal Ye ar Ended December 31, 2010 Filed March 16, 2011 File No. 0-31659 Dear Mr. Leddon: We have completed our review of your filings. We remind you that our comments or changes to disclosure in res ponse to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the di sclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Robert S. Littlepage for Larry Spirgel Assistant Director