SEC Comment Letter for Phunware, Inc. (PHUN) (CIK 0001665300) (PHUN) — Apr 21, 2020
Phunware, Inc. (PHUN) (CIK 0001665300)
Date: April 21, 2020 · CIK: 0001665300 · Accession: 0000000000-20-003413
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-237648
Letter
April 20, 2020 Alan S. Knitowski Chief Executive Officer Phunware, Inc. 7800 Shoal Creek Blvd, Suite 230-S Austin, Texas 78757 Re:Phunware, Inc. Registration Statement on Form S-3 Filed April 13, 2020 File No. 333-237648 Dear Mr. Knitowski: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 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 Mitchell Austin, Staff Attorney, at (202) 551-3574 or, in his absence, Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Alex R. Allemann, Esq.
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April 20, 2020
Alan S. Knitowski
Chief Executive Officer
Phunware, Inc.
7800 Shoal Creek Blvd, Suite 230-S
Austin, Texas 78757
Re:Phunware, Inc.
Registration Statement on Form S-3
Filed April 13, 2020
File No. 333-237648
Dear Mr. Knitowski:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rule 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 Mitchell Austin, Staff Attorney, at (202) 551-3574 or, in his absence, Jan
Woo, Legal Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Alex R. Allemann, Esq.