Correspondence 0001493152-24-027808 from Phunware, Inc. (PHUN)

Phunware, Inc.
Date: July 15, 2024 · CIK: 0001665300 · Accession: 0001493152-24-027808

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AI Filing Summary & Sentiment

File numbers found in text: 001-37862

Date

December 31, 2023

Author

/s/

Form

CORRESP

Company

Phunware, Inc.

Letter

July 15, 2024

Matthew Derby

Megan Akst

Kathleen Collins

Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

F Street, N.E.

Washington, D.C. 20549

Re: Phunware, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2023

Response dated May 28, 2024

File No. 001-37862

Ladies and Gentlemen:

Our firm represents Phunware, Inc. (the “Company”). On behalf of the Company, reference is made to the comment letter from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) dated June 28, 2024, relating to the above-referenced filing (the “Comment Letter”). As discussed with Mr. Derby, the Company requests additional time to respond to the Comment Letter. The Company intends to provide a response to the Commission on or before August 5, 2024. Thank you for this courtesy.

If you have any additional questions regarding the above, please contact me by phone at (214) 745-5394 or e-mail at jmcphaul@winstead.com.

Sincerely,
/s/
Jeffrey M. McPhaul

Show Raw Text

CORRESP
1
filename1.htm

July
15, 2024

Matthew
Derby

Megan
Akst

Kathleen
Collins

Securities
and Exchange Commission

Division
of Corporation Finance

Office
of Technology

100
F Street, N.E.

Washington,
D.C. 20549

    Re:
    Phunware,
    Inc.

    Form
    10-K for the Fiscal Year Ended December 31, 2023

    Response
    dated May 28, 2024

    File
    No. 001-37862

Ladies
and Gentlemen:

Our
firm represents Phunware, Inc. (the “Company”). On behalf of the Company, reference is made to the comment letter
from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”)
dated June 28, 2024, relating to the above-referenced filing (the “Comment Letter”). As discussed with Mr. Derby,
the Company requests additional time to respond to the Comment Letter. The Company intends to provide a response to the Commission on
or before August 5, 2024. Thank you for this courtesy.

If
you have any additional questions regarding the above, please contact me by phone at (214) 745-5394 or e-mail at jmcphaul@winstead.com.

    Sincerely,

    /s/
    Jeffrey M. McPhaul

    Jeffrey
    M. McPhaul

    Cc:
    Michael
    Snavely (Chief Executive Officer, Phunware, Inc.)

    Chris
    Olive (Chief Legal Officer, Phunware, Inc.)

    Troy
    Reisner (Chief Financial Officer, Phunware, Inc.)

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