SEC Company Response from INSEEGO CORP. (INSG) (CIK 0001022652) (INSG) — Nov 16, 2017
INSEEGO CORP. (INSG) (CIK 0001022652)
Date: Nov. 16, 2017 · CIK: 0001022652 · Accession: 0001022652-17-000090
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File numbers found in text: 333-221404
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CORRESP 1 filename1.htm Document 9605 Scranton Road, Suite 300 San Diego, California 92121 November 16, 2017 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Gregory Dundas Re: Inseego Corp. Registration Statement on Form S‑3 File No. 333-221404 (the “Registration Statement”) Dear Mr. Dundas: In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Inseego Corp. (the “Company”) hereby requests acceleration of the effectiveness of the Registration Statement to 4:00 p.m., New York City time, on November 20, 2017, or as soon thereafter as practicable. In connection with this request for acceleration, the Company hereby acknowledges that: • should the United States Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and • the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. *** Very truly yours, INSEEGO CORP. By: /s/ Stephen Smith Name: Stephen Smith Title: Executive Vice President and Chief Financial Officer cc: Teri O’Brien, Paul Hastings LLP