Correspondence 0001193125-22-305250 from OOMA INC (OOMA)
OOMA INC
Date: Dec. 15, 2022 · CIK: 0001327688 · Accession: 0001193125-22-305250
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-268733
Letter
Re: Ooma, Inc.
December 15, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Registration Statement on Form S-3
Filed December 9, 2022
File No. 333-268733
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 December 19, 2022 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 William Hughes at (415) 773-5720.
Thank you for your assistance in this matter.
Kind regards,
OOMA, INC.
By:
/s/ Jenny Yeh
Name:
Jenny Yeh
Title:
Vice President and General Counsel
cc: William Hughes, Orrick, Herrington & Sutcliffe LLP
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CORRESP 1 filename1.htm CORRESP December 15, 2022 VIA EDGAR 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 9, 2022 File No. 333-268733 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 December 19, 2022 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 William Hughes at (415) 773-5720. Thank you for your assistance in this matter. Kind regards, OOMA, INC. By: /s/ Jenny Yeh Name: Jenny Yeh Title: Vice President and General Counsel cc: William Hughes, Orrick, Herrington & Sutcliffe LLP