SEC Comment Letter for INSEEGO CORP. (INSG) (CIK 0001022652) (INSG) — May 9, 2014
INSEEGO CORP. (INSG) (CIK 0001022652)
Date: May 9, 2014 · CIK: 0001022652 · Accession: 0000000000-14-023805
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-31659
Letter
May 9, 2014 Via E -mail Catherine F. Ratcliffe General Counsel Novatel Wireless, Inc. 9645 Scranton Road San Diego, CA 92121
Re: Novatel Wireless, Inc. Form 10 -K for the Year Ended December 31, 2013 Filed March 12, 2014 File No. 000-31659
Dear Ms. Ratcliffe :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing 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 disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Celeste M. Murphy for
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May 9, 2014 Via E -mail Catherine F. Ratcliffe General Counsel Novatel Wireless, Inc. 9645 Scranton Road San Diego, CA 92121 Re: Novatel Wireless, Inc. Form 10 -K for the Year Ended December 31, 2013 Filed March 12, 2014 File No. 000-31659 Dear Ms. Ratcliffe : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing 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 disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Celeste M. Murphy for Larry Spirgel Assistant Director