SEC Company Response from Phunware, Inc. (PHUN) (CIK 0001665300) (PHUN) — Jan 21, 2020
Phunware, Inc. (PHUN) (CIK 0001665300)
Date: Jan. 21, 2020 · CIK: 0001665300 · Accession: 0001628280-20-000444
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File numbers found in text: 333-235896
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7800 Shoal Creek Blvd.
Suite 230-South
Austin, TX 78757
January 21, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: Phunware, Inc.
Registration Statement on Form S-3
File No. 333-235896
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective at 2:00 p.m. Eastern Time on January 23, 2020, or as soon thereafter as is practicable.
Please contact Alex R. Allemann with Winstead PC at (512) 370-2800 once the Registration Statement is declared effective.
PHUNWARE, INC.
By: /s/ Alan S. Knitowski
Alan S. Knitowski
Chief Executive Officer