SEC Comment Letter for Bandwidth Inc. (BAND) (CIK 0001514416) (BAND) — Aug 26, 2022
Bandwidth Inc. (BAND) (CIK 0001514416)
Date: Aug. 26, 2022 · CIK: 0001514416 · Accession: 0000000000-22-009285
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File numbers found in text: 001-38285
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United States securities and exchange commission logo
August 26, 2022
David Morken
Chief Executive Officer
Bandwidth Inc.
900 Main Campus Drive
Raleigh, NC 27606
Re:Bandwidth Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed on February 25, 2022
File No. 001-38285
Dear Mr. Morken:
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 Technology