Correspondence 0001193125-26-145608 from OOMA INC (OOMA)
OOMA INC
Date: April 7, 2026 · CIK: 0001327688 · Accession: 0001193125-26-145608
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294890
Letter
April 7, 2026 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 April 6, 2026 File No. 333-294890 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 April 10, 2026 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) 773-5 720 . Thank you for your assistance in this matter.
Kind regards,
OOMA, INC.
By: /s/ Jenny Yeh
Name: Jenny Yeh
Title: Senior Vice President and Chief Legal Officer
cc: William Hughes, Orrick, Herrington & Sutcliffe LLP
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CORRESP 1 filename1.htm CORRESP April 7, 2026 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 April 6, 2026 File No. 333-294890 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 April 10, 2026 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) 773-5 720 . Thank you for your assistance in this matter. Kind regards, OOMA, INC. By: /s/ Jenny Yeh Name: Jenny Yeh Title: Senior Vice President and Chief Legal Officer cc: William Hughes, Orrick, Herrington & Sutcliffe LLP