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SEC Comment Letter for Bandwidth Inc. (BAND) (CIK 0001514416) (BAND) — Jan 29, 2019

Bandwidth Inc. (BAND) (CIK 0001514416)
Date: Jan. 29, 2019 · CIK: 0001514416 · Accession: 0000000000-19-000194

AI Filing Summary & Sentiment

File numbers found in text: 333-228939

Date
January 29, 2019
Author
Not clearly detected
Form
UPLOAD
Company
Bandwidth Inc. (BAND) (CIK 0001514416)

Letter

January 29, 2019 David A. Morken Chairman and Chief Executive Officer Bandwidth Inc. 900 Main Campus Drive Raleigh, NC 27606 Re:Bandwidth Inc. Registration Statement on Form S-3 Filed December 21, 2018 File No. 333-228939 Dear Mr. Morken: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Matthew Crispino, Staff Attorney, at (202) 551-3456 or Barbara C. Jacobs, Assistant Director, at (202) 551-3730 with any questions. Sincerely, Division of Corporation Finance Office of Information Technologies and Services

Show Raw Text
January 29, 2019
David A. Morken
Chairman and Chief Executive Officer
Bandwidth Inc.
900 Main Campus Drive
Raleigh, NC 27606
Re:Bandwidth Inc.
Registration Statement on Form S-3
Filed December 21, 2018
File No. 333-228939
Dear Mr. Morken:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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.
            Please contact Matthew Crispino, Staff Attorney, at (202) 551-3456 or Barbara C. Jacobs,
Assistant Director, at (202) 551-3730 with any questions.
Sincerely,
Division of Corporation Finance
Office of Information Technologies
and Services