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SEC Comment Letter for OOMA INC (OOMA) (CIK 0001327688) (OOMA) — Apr 6, 2026

OOMA INC (OOMA) (CIK 0001327688)
Date: April 6, 2026 · CIK: 0001327688 · Accession: 0000000000-26-003428

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File numbers found in text: 333-294890

Date
April 6, 2026
Author
Division of
Form
UPLOAD
Company
OOMA INC (OOMA) (CIK 0001327688)

Letter

Re: Ooma, Inc. Registration Statement on Form S-3 Filed April 6, 2026 File No. 333-294890 Dear Eric B. Stang:

April 6, 2026

Eric B. Stang President and Chief Executive Officer Ooma, Inc. 525 Almanor Ave, Suite 200 Sunnyvale, CA 94085

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 Jan Woo at 202-551-3453 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Technology
cc: William L. Hughes

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 6, 2026

Eric B. Stang
President and Chief Executive Officer
Ooma, Inc.
525 Almanor Ave, Suite 200
Sunnyvale, CA 94085

 Re: Ooma, Inc.
 Registration Statement on Form S-3
 Filed April 6, 2026
 File No. 333-294890
Dear Eric B. 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 Jan Woo at 202-551-3453 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Technology
cc: William L. Hughes
</TEXT>
</DOCUMENT>