SEC Comment Letter for SEQUANS COMMUNICATIONS (SQNS) (CIK 0001383395) (SQNS) — Mar 5, 2014
SEQUANS COMMUNICATIONS (SQNS) (CIK 0001383395)
Date: March 5, 2014 · CIK: 0001383395 · Accession: 0000000000-14-011075
AI Filing Summary & Sentiment
Reasoning
Letter
March 4 , 2014 Via E -mail Deborah Choate Chief Financial Officer Sequans Communications S.A. 19 Le Parvis 92073 Paris -La Défense, France
Re: Sequans Communications S.A. Form 20 -F for Fiscal Year Ended December 31, 2012 Filed March 29, 2013 File No. 1 -35135
Dear M s. Choate :
We refer you to our comment letter dated January 31 , 2014 regarding business contacts with Cuba, Sudan and Syria. We have completed our review of this subject matter. 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 defens e 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 inclu des the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Cecilia Blye
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March 4 , 2014
Via E -mail
Deborah Choate
Chief Financial Officer
Sequans Communications S.A.
19 Le Parvis
92073 Paris -La Défense, France
Re: Sequans Communications S.A.
Form 20 -F for Fiscal Year Ended December 31, 2012
Filed March 29, 2013
File No. 1 -35135
Dear M s. Choate :
We refer you to our comment letter dated January 31 , 2014 regarding business contacts
with Cuba, Sudan and Syria. We have completed our review of this subject matter. 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 defens e 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 inclu des the information the Securities Exchange Act of 1934 and all applicable rules
require.
Sincerely,
/s/ Cecilia Blye
Cecilia Blye, Chief
Office of Global Security Risk
cc: Amanda Ravitz
Assistant Director
Division of Corporation Finance
Brett Cooper
Orrick, Herrington & Sutcliffe LLP