SEC Comment Letter for Phunware, Inc. (PHUN) (CIK 0001665300) (PHUN) — May 4, 2018

Phunware, Inc. (PHUN) (CIK 0001665300)
Date: May 4, 2018 · CIK: 0001665300 · Accession: 0000000000-18-013922

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File numbers found in text: 001-37862

Date

May 4, 2018

Author

/s/ Kevin J. Kuhar

Form

UPLOAD

Company

Phunware, Inc. (PHUN) (CIK 0001665300)

Letter

Mail Stop 3030 May 4, 2018 Via E -mail George Syllantavos Chief Financial Officer Stellar Acquisition III Inc. 90 Kifissias Avenue Maroussi Athens, Greece

Re: Stellar Acquisition III Inc. Form 10-K for the Fiscal Year Ended November 30, 2017 Filed February 12, 2018 File No. 001-37862

Dear Mr. Syllantavos :

We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .

Sincerely,
/s/ Kevin J. Kuhar

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Mail Stop 3030
May 4,  2018

Via E -mail
George Syllantavos
Chief Financial Officer
Stellar Acquisition III Inc.
90 Kifissias Avenue
Maroussi Athens, Greece

Re: Stellar Acquisition III Inc.
 Form 10-K for the Fiscal Year Ended  November 30, 2017
Filed February 12, 2018
File No.  001-37862

Dear  Mr. Syllantavos :

We have completed our review of your filings.  We remind you that the company and its
management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding
any review, comments, action or absence of action by the staff .

Sincerely,

 /s/ Kevin J. Kuhar

Kevin J. Kuhar
            Accounting Branch Chief
Office of Electronics and Machinery

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