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SEC Company Response from SEQUANS COMMUNICATIONS (SQNS) (CIK 0001383395) (SQNS) — Dec 20, 2017

SEQUANS COMMUNICATIONS (SQNS) (CIK 0001383395)
Date: Dec. 20, 2017 · CIK: 0001383395 · Accession: 0001193125-17-374465

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File numbers found in text: 333-221919

Date
December 20, 2017
Author
Sequans Communications S.A.
Form
CORRESP
Company
SEQUANS COMMUNICATIONS (SQNS) (CIK 0001383395)

Letter

VIA EDGAR Division of Corporation Finance Office of Electronics and Machinery Sequans Communications S.A. Registration Statement on Form F-3 Filed December 6, 2017 File No. 333-221919

Dear Mr. Jones and Ms. Ravitz:

Sequans Communications S.A. hereby requests effectiveness of the above referenced Registration Statement on Form F-3 pursuant to Rule 461 at 1:00 p.m. Washington, DC time on December 22, 2017 or as soon as practicable thereafter.

Please notify Brett Cooper of Orrick, Herrington & Sutcliffe LLP at (415) 773-5918 of such effectiveness.

Sincerely,
Sequans Communications S.A.

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CORRESP
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Acceleration Request

 December 20, 2017

VIA EDGAR

 Tom Jones, Attorney-Adviser

Amanda Ravitz, Assistant Director

 U.S. Securities and Exchange
Commission

 Division of Corporation Finance

 Office of
Electronics and Machinery

 100 F Street, NE – Mail Stop 3030

Washington, DC 20549

Re:

Sequans Communications S.A.

Registration Statement on Form F-3

Filed December 6, 2017

File No. 333-221919

 Dear Mr. Jones and Ms. Ravitz:

Sequans Communications S.A. hereby requests effectiveness of the above referenced Registration Statement on Form F-3 pursuant to Rule 461 at 1:00 p.m. Washington, DC time on December 22, 2017 or as soon as practicable thereafter.

Please notify Brett Cooper of Orrick, Herrington & Sutcliffe LLP at (415) 773-5918 of such
effectiveness.

Sincerely,

Sequans Communications S.A.

/s/ Deborah Choate

Deborah Choate, Chief Financial Officer