SEC Company Response from OOMA INC (OOMA) (CIK 0001327688) (OOMA) — Jan 6, 2020
OOMA INC (OOMA) (CIK 0001327688)
Date: Jan. 6, 2020 · CIK: 0001327688 · Accession: 0001193125-20-001679
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File numbers found in text: 333-235673
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CORRESP 1 filename1.htm Acceleration Request January 6, 2020 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Ooma, Inc. Registration Statement on Form S-3 Filed December 23, 2019 File No. 333-235673 VIA EDGAR Ladies and Gentlemen: 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 January 8, 2020 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. Kind regards, Ooma, Inc. By: /s/ Jenny Yeh Jenny C. Yeh Vice President and General Counsel CC: Bernard Nolan, Attorney-Adviser 650 566 6600 525 Almanor Ave, Suite 200 Sunnyvale, CA 94085 ooma.com