SEC Comment Letter 0000000000-22-013472 to OOMA INC (OOMA)
OOMA INC
Date: Dec. 14, 2022 · CIK: 0001327688 · Accession: 0000000000-22-013472
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-268733
Letter
United States securities and exchange commission logo December 14, 2022 Eric Stang Chief Executive Officer OOMA INC 525 Almanor Ave, Suite 200 Sunnyvale, CA 94085 Re:OOMA INC Registration Statement on Form S-3 Filed December 9, 2022 File No. 333-268733 Dear Eric 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 Kyle Wiley, Staff Attorney, at 202-344-5791 or Jan Woo, Legal Branch Chief, at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Bill Hughes
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United States securities and exchange commission logo
December 14, 2022
Eric Stang
Chief Executive Officer
OOMA INC
525 Almanor Ave, Suite 200
Sunnyvale, CA 94085
Re:OOMA INC
Registration Statement on Form S-3
Filed December 9, 2022
File No. 333-268733
Dear Eric 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 Kyle Wiley, Staff Attorney, at 202-344-5791 or Jan Woo, Legal Branch
Chief, at 202-551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Bill Hughes