SEC Comment Letter for SEQUANS COMMUNICATIONS (SQNS) (CIK 0001383395) (SQNS) — Dec 19, 2017
SEQUANS COMMUNICATIONS (SQNS) (CIK 0001383395)
Date: Dec. 19, 2017 · CIK: 0001383395 · Accession: 0000000000-17-044218
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Mail Stop 3030
December 19, 2017
Via E -mail
Dr. Georges Karam
Chief Executive Officer and Chairman
Sequans Communications S.A.
15-55 Boulevard Charles de Gaulle
92700 Colombes, France
Re: Sequans Communications S.A.
Registration Statement on Form F-3
Filed December 6, 2017
File No. 333 -221919
Dear Dr. Karam :
This is to advise you that we have not reviewed and will not review your registration
statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Tom Jones at (202) 551 -3602 with any questions.
Sincerely,
/s/ Tom Jones for
Amanda Ravitz
Assistant Director
Office of Electronics and Machinery
cc: John V. Bautista, Esq.