SEC Comment Letter 0000000000-24-010784 to DNA X, Inc. (SONM)

DNA X, Inc.
Date: Sept. 23, 2024 · CIK: 0001178697 · Accession: 0000000000-24-010784

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File numbers found in text: 333-282156

Date

September 23, 2024

Author

Erin Donahue

Form

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Company

DNA X, Inc.

Letter

September 23, 2024 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 September 16, 2024 File No. 333-282156 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 Erin Donahue at 202-551-6063 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing

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September 23, 2024
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 September 16, 2024
File No. 333-282156
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 Erin Donahue at 202-551-6063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

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