SEC Company Response from Phunware, Inc. (PHUN) (CIK 0001665300) (PHUN) — May 13, 2019
Phunware, Inc. (PHUN) (CIK 0001665300)
Date: May 13, 2019 · CIK: 0001665300 · Accession: 0001213900-19-008480
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File numbers found in text: 333-229524
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CORRESP
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Phunware,
Inc.
7800 Shoal Creek Boulevard #230 South
Austin, TX 78757
May 13, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
Office of Information Technologies and Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Edwin Kim, Staff Attorney
Re:
Phunware, Inc.
Registration Statement on Form S-1
Filed February 5, 2019, as amended
File No. 333-229524
Dear Mr. Kim:
Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, Phunware, Inc. hereby requests acceleration of the effectiveness of the above referenced
Registration Statement so that it will become effective at 4:00 p.m. Eastern Time on May 14, 2019, or as soon as thereafter practicable.
Very truly yours,
/s/ Alan S. Knitowski
Chief Executive Officer
cc:
Barbara Jacobs, Assistant Director
Alan S. Knitowski, CEO
Scott Murano, Wilson Sonsini Goodrich & Rosati
Eric Hsu, Wilson Sonsini Goodrich & Rosati
Mitzi Chang, Goodwin Procter
Mark Schonberger, Goodwin Procter