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SEC Comment Letter for Phunware, Inc. (PHUN) (CIK 0001665300) (PHUN) — Jan 17, 2020

Phunware, Inc. (PHUN) (CIK 0001665300)
Date: Jan. 17, 2020 · CIK: 0001665300 · Accession: 0000000000-20-000472

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File numbers found in text: 333-235896

Date
January 17, 2020
Author
Office of Technology
Form
UPLOAD
Company
Phunware, Inc. (PHUN) (CIK 0001665300)

Letter

January 17, 2020 Alan S. Knitowski Chief Executive Officer Phunware, Inc. 7800 Shoal Creek Blvd, Suite 230-S Austin, TX 78757 Re:Phunware, Inc. Registration Statement on Form S-3 Filed January 10, 2020 File No. 333-235896 Dear Mr. Knitowski: 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 Edwin Kim, Attorney-Advisor, at (202) 551-3297 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology

Show Raw Text
January 17, 2020
Alan S. Knitowski
Chief Executive Officer
Phunware, Inc.
7800 Shoal Creek Blvd, Suite 230-S
Austin, TX 78757
Re:Phunware, Inc.
Registration Statement on Form S-3
Filed January 10, 2020
File No. 333-235896
Dear Mr. Knitowski:
            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 Edwin Kim, Attorney-Advisor, at (202) 551-3297 or Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology