SEC Comment Letter for Kaleyra, Inc. (CIK 0001719489) — May 8, 2020
Kaleyra, Inc. (CIK 0001719489)
Date: May 8, 2020 · CIK: 0001719489 · Accession: 0000000000-20-004052
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File numbers found in text: 333-237992
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United States securities and exchange commission logo
May 8, 2020
Dario Calogero
Chief Executive Officer and President
Kaleyra, Inc.
Via Marco D’Aviano, 2
Milano MI, Italy 20131
Re:Kaleyra, Inc.
Registration Statement on Form S-1
Filed May 4, 2020
File No. 333-237992
Dear Mr. Calogero:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Matthew Crispino, Staff Attorney, at (202) 551-3456 or Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Jeffrey C. Selman