SEC Company Response from OOMA INC (OOMA) (CIK 0001327688) (OOMA) — Dec 23, 2016
OOMA INC (OOMA) (CIK 0001327688)
Date: Dec. 23, 2016 · CIK: 0001327688 · Accession: 0001068238-16-000623
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File numbers found in text: 333-215155
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CORRESP 1 filename1.htm VIA EDGAR December 23, 2016 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Jan Woo, Branch Chief-Legal RE: Ooma, Inc. Registration Statement on Form S-3 Filed December 16, 2016 File No. 333-215155 Request for Acceleration Dear Sir or Madam: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant, Ooma, Inc., a Delaware corporation (the "Registrant"), hereby requests that the above-referenced Registration Statement on Form S-3 (the "Registration Statement") be declared effective at 4:00 p.m., New York City time, on December 27, 2016, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Orrick, Herrington & Sutcliffe LLP, by calling Andy Thorpe at (415) 773-5970. Thank you for your assistance in this matter. Very truly yours, Ooma, Inc. By: /s/ Spencer D. Jackson____________________________________ Spencer D. Jackson Vice President and General Counsel cc: Edwin Kim, Esq., Securities and Exchange Commission