SEC Company Response from Phunware, Inc. (PHUN) (CIK 0001665300) (PHUN) — Aug 12, 2016
Phunware, Inc. (PHUN) (CIK 0001665300)
Date: Aug. 12, 2016 · CIK: 0001665300 · Accession: 0001213900-16-015849
AI Filing Summary & Sentiment
File numbers found in text: 333-212377
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CORRESP
1
filename1.htm
Stellar Acquisition III Inc.
90 Kifissias Avenue
Maroussi 15125
Athens, Greece
August 12, 2016
VIA EDGAR
Amanda Ravitz
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Stellar Acquisition III Inc.
Registration
Statement on Form S-1
Filed
June 30, 2016, as amended
File
No. 333-212377
Dear Ms. Ravitz:
Pursuant to Rule 461 under the Securities Act
of 1933, as amended, Stellar Acquisition III Inc. (the “Registrant”) hereby requests acceleration of effectiveness
of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Tuesday, August 16, 2016, or
as soon as thereafter practicable.
Please note that we acknowledge the following:
•
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•
the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
/s/ Prokopios (Akis) Tsirigakis
Prokopios (Akis) Tsirigakis
Chief Executive Officer
cc: Ellenoff Grossman & Schole LLP
Loeb &
Loeb LLP