Correspondence 0001383395-23-000024 from SEQUANS COMMUNICATIONS (SQNS)
SEQUANS COMMUNICATIONS
Date: May 23, 2023 · CIK: 0001383395 · Accession: 0001383395-23-000024
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File numbers found in text: 333-271884
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CORRESP 1 filename1.htm Document Sequans Communications S.A. 15-55 boulevard Charles de Gaulle 92700 Colombes, France May 23, 2023 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F. Street N.E. Washington, D.C. 20549 Attn: Erin Donahue Re: Sequans Communications S.A. Registration Statement on Form F-3 (File No. 333-271884) Dear Ms. Donahue, Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sequans Communications S.A. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to make the above-referenced Registration Statement on Form F-3 effective at 4:30 p.m. Eastern Time on Thursday, May 25, 2023 or as soon thereafter as practicable. Thank you for your attention on this matter. Very truly yours, Sequans Communications S.A. By: /s/ Deborah Choate Deborah Choate Chief Financial Officer cc: Brett Cooper, Orrick, Herrington & Sutcliffe LLP