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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

Date
December 23, 2016
Author
Spencer D. Jackson
Form
CORRESP
Company
OOMA INC (OOMA) (CIK 0001327688)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Jan Woo, Branch Chief-Legal Ooma, Inc. Registration Statement on Form S-3 Filed December 16, 2016 File No. 333-215155 Request for Acceleration

RE:

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.

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CORRESP
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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