SEC Comment Letter 0000000000-23-013989 to SEQUANS COMMUNICATIONS (SQNS)
SEQUANS COMMUNICATIONS
Date: Dec. 21, 2023 · CIK: 0001383395 · Accession: 0000000000-23-013989
AI Filing Summary & Sentiment
Reasoning
Letter
United States securities and exchange commission logo December 21, 2023 Jon Olsen Partner, Goodwin Procter LLP Sequans Communications S.A. 520 Broadway, Suite 500 Santa Monica, CA 90401 Re:Sequans Communications S.A. Amended Schedule TO-T filed December 18, 2023 Amended Schedule 13E-3 filed December 18, 2023 Filed by Renesas Electronics Europe GmbH et al. File No. 005-86632 Dear Jon Olsen: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Amended Schedule TO General 1.Please tell us how the treatment of Sequans' several securities in several countries, as reflected in the various exhibits filed on December 18, 2023, complies with the provisions of Rule 14e-5.
FirstName LastNameJon Olsen Comapany NameSequans Communications S.A. December 21, 2023 Page 2 FirstName LastName Jon Olsen Sequans Communications S.A. December 21, 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
December 21, 2023
Jon Olsen
Partner, Goodwin Procter LLP
Sequans Communications S.A.
520 Broadway, Suite 500
Santa Monica, CA 90401
Re:Sequans Communications S.A.
Amended Schedule TO-T filed December 18, 2023
Amended Schedule 13E-3 filed December 18, 2023
Filed by Renesas Electronics Europe GmbH et al.
File No. 005-86632
Dear Jon Olsen:
We have reviewed your filing and have the following comment. In our comment, we may
ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment by providing the requested information or advise us as
soon as possible when you will respond. If you do not believe our comment applies to your facts
and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Amended Schedule TO
General
1.Please tell us how the treatment of Sequans' several securities in several countries, as
reflected in the various exhibits filed on December 18, 2023, complies with the provisions
of Rule 14e-5.
FirstName LastNameJon Olsen
Comapany NameSequans Communications S.A.
December 21, 2023 Page 2
FirstName LastName
Jon Olsen
Sequans Communications S.A.
December 21, 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