SEC Comment Letter for SEQUANS COMMUNICATIONS (SQNS) (CIK 0001383395) (SQNS) — Nov 15, 2012

SEQUANS COMMUNICATIONS (SQNS) (CIK 0001383395)
Date: Nov. 15, 2012 · CIK: 0001383395 · Accession: 0000000000-12-062284

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File numbers found in text: 001-35135

Date

December 31, 2011

Author

/s/ Martin James

Form

UPLOAD

Company

SEQUANS COMMUNICATIONS (SQNS) (CIK 0001383395)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE November 15 , 2012 Via Email Dr. Georges Karam Chief Executive Officer and Chairman Sequans Communications S.A. 19 Le Parvis 92073 Paris -La Défense, France

Re: Sequans Communications S.A. Form 20 -F for the Fiscal Year Ended December 31, 2011 Filed March 30, 2012 File No. 001-35135

Dear Dr. Karam :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Martin James

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

November 15 , 2012

Via Email
Dr. Georges Karam
Chief Executive Officer and Chairman
Sequans Communications S.A.
19 Le Parvis
92073 Paris -La Défense, France

Re: Sequans Communications S.A.
Form 20 -F for the Fiscal Year Ended December 31, 2011
Filed March 30, 2012
File No. 001-35135

Dear Dr. Karam :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United  States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing  to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

        /s/ Martin James

        Martin James
       Senior Assistant Chief Accountant

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