SEC Comment Letter 0000000000-25-000683 to SEQUANS COMMUNICATIONS (SQNS)

SEQUANS COMMUNICATIONS
Date: Jan. 22, 2025 · CIK: 0001383395 · Accession: 0000000000-25-000683

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File numbers found in text: 001-35135

Date

January 22, 2025

Author

Deborah Choate

Form

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Company

SEQUANS COMMUNICATIONS

Letter

January 22, 2025 Deborah Choate Chief Financial Officer Sequans Communications S.A. 15-55 boulevard Charles de Gaulle 92700 Colombes, France Re:Sequans Communications S.A. Form 20-F for the Year Ended December 31, 2023 Filed May 15, 2024 File No. 001-35135 Dear Deborah Choate: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing

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January 22, 2025
Deborah Choate
Chief Financial Officer
Sequans Communications S.A.
15-55 boulevard Charles de Gaulle
92700 Colombes, France
Re:Sequans Communications S.A.
Form 20-F for the Year Ended December 31, 2023
Filed May 15, 2024
File No. 001-35135
Dear Deborah Choate:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

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