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SEC Comment Letter for OneSpan (OSPN) — Aug 14, 2023

OneSpan Inc.
Date: Aug. 14, 2023 · CIK: 0001044777 · Accession: 0000000000-23-008815

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File numbers found in text: 000-24389

Date
August 14, 2023
Author
Office of Technology
Form
UPLOAD
Company
OneSpan Inc.

Letter

United States securities and exchange commission logo August 14, 2023 Jorge Martell Chief Financial Officer OneSpan Inc. 121 West Wacker Drive, Suite 2050 Chicago, Illinois 60601 Re:OneSpan Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed February 28, 2023 File No. 000-24389 Dear Jorge Martell: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Technology

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United States securities and exchange commission logo
August 14, 2023
Jorge Martell
Chief Financial Officer
OneSpan Inc.
121 West Wacker Drive, Suite 2050
Chicago, Illinois 60601
Re:OneSpan Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed February 28, 2023
File No. 000-24389
Dear Jorge Martell:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Technology