SEC Comment Letter 0000000000-24-000581 to SEQUANS COMMUNICATIONS (SQNS)

SEQUANS COMMUNICATIONS
Date: Jan. 17, 2024 · CIK: 0001383395 · Accession: 0000000000-24-000581

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

January 17, 2024

Author

Daniel Duchovny

Form

UPLOAD

Company

SEQUANS COMMUNICATIONS

Letter

United States securities and exchange commission logo January 17, 2024 Jon Olsen Partner, Goodwin Procter LLP Sequans Communications S.A. 520 Broadway, Suite 500 Santa Monica, CA 90401 Re:Sequans Communications S.A. Response letter filed December 26, 2023color:white;"_ Filed by Renesas Electronics Europe GmbH et al. File No. 005-86632 Dear Jon Olsen: We have reviewed your response letter filed December 26, 2023. 1.While we do not necessarily agree with the analysis and conclusion set forth in your response letter with respect to the Unsellable Company Shares, we will not issue any further comment on the issue identified in our prior letter at this time. 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
January 17, 2024
Jon Olsen
Partner, Goodwin Procter LLP
Sequans Communications S.A.
520 Broadway, Suite 500
Santa Monica, CA 90401
Re:Sequans Communications S.A.
Response letter filed December 26, 2023color:white;"_
Filed by Renesas Electronics Europe GmbH et al.
File No. 005-86632
Dear Jon Olsen:
            We have reviewed your response letter filed December 26, 2023.
1.While we do not necessarily agree with the analysis and conclusion set forth in your
response letter with respect to the Unsellable Company Shares, we will not issue any
further comment on the issue identified in our prior letter at this time.
            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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