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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 19, 2017
Author
/s/ Tom Jones for
Form
UPLOAD
Company
SEQUANS COMMUNICATIONS (SQNS) (CIK 0001383395)

Letter

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

Show Raw Text
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.