SEC Comment Letter 0000000000-23-011136 to SEQUANS COMMUNICATIONS (SQNS)
SEQUANS COMMUNICATIONS
Date: Oct. 11, 2023 · CIK: 0001383395 · Accession: 0000000000-23-011136
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Letter
United States securities and exchange commission logo October 11, 2023 Brett Cooper Partner Orrick, Herrington & Sutcliffe LLP The Orrick Building 405 Howard Street San Francisco, CA 94105 Re:Sequans Communications S.A. Amended Schedule 14D-9 filed October 4, 2023 Amended Schedule 13E-3 filed October 4, 2023 File No. 005-86632 Dear Brett Cooper: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Amended Schedule 14D-9 Exhibit (c)(5), page 5 1.We note your response to prior comment 1 and your filing of a confidential treatment request for this exhibit. Comments on your application, if any, will be issued separately.
FirstName LastNameBrett Cooper Comapany NameOrrick, Herrington & Sutcliffe LLP October 11, 2023 Page 2 FirstName LastName Brett Cooper Orrick, Herrington & Sutcliffe LLP October 11, 2023 Page 2 We remind you that the filing persons are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please direct any questions to Daniel Duchovny at 202-551-3619. Sincerely, Division of Corporation Finance Office of Mergers & Acquisitions
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United States securities and exchange commission logo
October 11, 2023
Brett Cooper
Partner
Orrick, Herrington & Sutcliffe LLP
The Orrick Building
405 Howard Street
San Francisco, CA 94105
Re:Sequans Communications S.A.
Amended Schedule 14D-9 filed October 4, 2023
Amended Schedule 13E-3 filed October 4, 2023
File No. 005-86632
Dear Brett Cooper:
We have reviewed your filing and have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to these comments by providing the requested information or advise us as
soon as possible when you will respond. If you do not believe our comments apply to your facts
and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Amended Schedule 14D-9
Exhibit (c)(5), page 5
1.We note your response to prior comment 1 and your filing of a confidential treatment
request for this exhibit. Comments on your application, if any, will be issued separately.
FirstName LastNameBrett Cooper
Comapany NameOrrick, Herrington & Sutcliffe LLP
October 11, 2023 Page 2
FirstName LastName
Brett Cooper
Orrick, Herrington & Sutcliffe LLP
October 11, 2023
Page 2
We remind you that the filing persons are responsible for the accuracy and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please direct any questions to Daniel Duchovny at 202-551-3619.
Sincerely,
Division of Corporation Finance
Office of Mergers & Acquisitions