SEC Company Response from Phunware, Inc. (PHUN) (CIK 0001665300) (PHUN) — Apr 29, 2020
Phunware, Inc. (PHUN) (CIK 0001665300)
Date: April 29, 2020 · CIK: 0001665300 · Accession: 0001628280-20-005890
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File numbers found in text: 333-237648
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CORRESP 1 filename1.htm Document 7800 Shoal Creek Blvd. Suite 230-South Austin, TX 78757 April 29, 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 Filed April 13, 2020 File No. 333-237648 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 9:30 a.m. Eastern Time on May 4, 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