SEC Comment Letter 0000000000-23-003298 to Sangoma Technologies Corp (SANG) (CIK 0001753368) (SANG)

Sangoma Technologies Corp (SANG) (CIK 0001753368)
Date: March 31, 2023 · CIK: 0001753368 · Accession: 0000000000-23-003298

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AI Filing Summary & Sentiment

File numbers found in text: 333-270918

Date

March 31, 2023

Author

Office of Technology

Form

UPLOAD

Company

Sangoma Technologies Corp (SANG) (CIK 0001753368)

Letter

United States securities and exchange commission logo March 31, 2023 Norman Worthington Principal Executive Officer Sangoma Technologies Corp 100 Renfrew Drive, Suite 100 Markham, Ontario, L3R 9R6 Re:Sangoma Technologies Corp Registration Statement on Form S-3 Filed March 29, 2023 File No. 333-270918 Dear Norman Worthington: 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 Kyle Wiley, Staff Attorney, at (202) 344-5791 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Jared Kaplan

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United States securities and exchange commission logo
March 31, 2023
Norman Worthington
Principal Executive Officer
Sangoma Technologies Corp
100 Renfrew Drive, Suite 100
Markham, Ontario, L3R 9R6
Re:Sangoma Technologies Corp
Registration Statement on Form S-3
Filed March 29, 2023
File No. 333-270918
Dear Norman Worthington:
            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 Kyle Wiley, Staff Attorney, at (202) 344-5791 or Jan Woo, Legal Branch
Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Jared Kaplan

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