SEC Comment Letter 0000000000-26-005235 to Phunware, Inc. (PHUN)
Phunware, Inc.
Date: May 22, 2026 · CIK: 0001665300 · Accession: 0000000000-26-005235
AI Filing Summary & Sentiment
File numbers found in text: 333-296127
Letter
May 22, 2026 Dmitry Kroshka Chief Executive Officer Phunware, Inc. 1002 West Avenue Austin, TX 78701 Re: Phunware, Inc. Registration Statement on Form S-3 Filed May 21, 2026 File No. 333-296127 Dear Dmitry Kroshka: 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 Uwem Bassey at 202-551-3433 or Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Jeffrey M. McPhaul
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May 22, 2026
Dmitry Kroshka
Chief Executive Officer
Phunware, Inc.
1002 West Avenue
Austin, TX 78701
Re: Phunware, Inc.
Registration Statement on Form S-3
Filed May 21, 2026
File No. 333-296127
Dear Dmitry Kroshka:
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 Uwem Bassey at 202-551-3433 or Jan Woo at 202-551-3453 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Jeffrey M. McPhaul