Correspondence 0001665300-26-000007 from Phunware, Inc. (PHUN)
Phunware, Inc.
Date: May 26, 2026 · CIK: 0001665300 · Accession: 0001665300-26-000007
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File numbers found in text: 333-296127
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CORRESP 1 filename1.htm CORRESP May 26, 2026 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. 333-296127 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 9:00 a.m. Eastern Time on May 28, 2026, or as soon thereafter as is practicable. Please contact Jeff McPhaul with Winstead PC at (214) 745-5394 once the Registration Statement is declared effective. PHUNWARE, INC. By: /s/ Dmitry Kroshka______________ Dmitry Kroshka Chief Executive Officer