SEC Comment Letter for OOMA INC (OOMA) (CIK 0001327688) (OOMA) — Dec 22, 2016
OOMA INC (OOMA) (CIK 0001327688)
Date: Dec. 22, 2016 · CIK: 0001327688 · Accession: 0000000000-16-106229
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Letter
Mail Stop 4561 December 22, 2016 Eric B. Stang Chief Executive Officer Ooma, Inc. 1880 Embarcadero Road Palo Alto, CA 94303
Re: Ooma, Inc. Registration Statement on Form S-3 Filed December 16, 2016 File No. 215155
Dear Mr. Stang :
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 Edwin Kim, Attorney -Advisor, at (202) 551 -3297 or me at (202) 551 -3453 with any questions.
Sincerely,
/s/ Jan Woo
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Mail Stop 4561 December 22, 2016 Eric B. Stang Chief Executive Officer Ooma, Inc. 1880 Embarcadero Road Palo Alto, CA 94303 Re: Ooma, Inc. Registration Statement on Form S-3 Filed December 16, 2016 File No. 215155 Dear Mr. Stang : 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 Edwin Kim, Attorney -Advisor, at (202) 551 -3297 or me at (202) 551 -3453 with any questions. Sincerely, /s/ Jan Woo Jan Woo Branch Chief - Legal Office of Information Technologies and Services cc: Andrew D. Thorpe, Esq. Orrick, Herrington & Sutcliffe LLP