SEC Comment Letter for Vivint Smart Home, Inc. (CIK 0001713952) — Nov 8, 2022
Vivint Smart Home, Inc. (CIK 0001713952)
Date: Nov. 8, 2022 · CIK: 0001713952 · Accession: 0000000000-22-012156
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File numbers found in text: 001-38246
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United States securities and exchange commission logo
November 8, 2022
Dana Russell
Chief Financial Officer
Vivint Smart Home, Inc.
4931 North 300 West
Provo , UT 84604
Re:Vivint Smart Home, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed March 1, 2022
File No. 001-38246
Dear Dana Russell:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services