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SEC Comment Letter 0000000000-23-013415 to DNA X, Inc. (SONM)

DNA X, Inc.
Date: Dec. 8, 2023 · CIK: 0001178697 · Accession: 0000000000-23-013415

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File numbers found in text: 333-275847

Date
December 8, 2023
Author
Eranga Dias
Form
UPLOAD
Company
DNA X, Inc.

Letter

United States securities and exchange commission logo December 8, 2023 Peter Liu Chief Executive Officer SONIM TECHNOLOGIES INC 4445 Eastgate Mall, Suite 200 San Diego, CA 92121 Re:SONIM TECHNOLOGIES INC Registration Statement on Form S-3 Filed December 1, 2023 File No. 333-275847 Dear Peter Liu: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing

Show Raw Text
United States securities and exchange commission logo
December 8, 2023
Peter Liu
Chief Executive Officer
SONIM TECHNOLOGIES INC
4445 Eastgate Mall, Suite 200
San Diego, CA 92121
Re:SONIM TECHNOLOGIES INC
Registration Statement on Form S-3
Filed December 1, 2023
File No. 333-275847
Dear Peter Liu:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
            Please contact Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing