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
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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