SEC Company Response from Bandwidth Inc. (BAND) (CIK 0001514416) (BAND) — Jan 31, 2019
Bandwidth Inc. (BAND) (CIK 0001514416)
Date: Jan. 31, 2019 · CIK: 0001514416 · Accession: 0001628280-19-000763
AI Filing Summary & Sentiment
File numbers found in text: 333-228939
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CORRESP 1 filename1.htm Document BANDWIDTH INC. 900 Main Campus Drive Raleigh, NC 27606 January 31, 2019 VIA EDGAR CORRESPONDENCE The Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Barbara C. Jacobs, Assistant Director Re: Bandwidth Inc. Registration Statement on Form S-3 (File No. 333-228939) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Bandwidth Inc. (the “Company”) hereby requests acceleration of the effective date of the Registration Statement referred to above so that it may become effective at 4:00 p.m. U.S. Eastern Time on Monday, February 4, 2019 or as soon thereafter as practicable. In connection with the Company’s request for acceleration of the effective date of the Registration Statement referred to above, the Company, its officers and directors acknowledge the following: • should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, BANDWIDTH INC. By: /s/ David A. Morken Name: David A. Morken Title: Co-Founder, Chief Executive Officer and Chairman cc: John C. Murdock, Bandwidth Inc. Jeff Hoffman, Bandwidth Inc. W. Christopher Matton, Bandwidth Inc. Michael Benjamin, Latham & Watkins LLP John Chory, Latham & Watkins LLP Shagufa Hossain, Latham & Watkins LLP Matthew Crispino, Esq., Securities and Exchange Commission