Correspondence 0001104659-23-044010 from Sangoma Technologies Corp (SANG) (CIK 0001753368) (SANG)
Sangoma Technologies Corp (SANG) (CIK 0001753368)
Date: April 11, 2023 · CIK: 0001753368 · Accession: 0001104659-23-044010
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File numbers found in text: 333-270918
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CORRESP
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Sangoma Technologies Corporation
100 Renfrew Drive, Unit 100
Markham, ON, Canada, L3R 9R6
April 11, 2023
VIA EDGAR
Division of Corporation Finance
Office of Technology
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re:
Sangoma Technologies Corporation (CIK No. 0001753368)
Registration Statement on Form F-3 (Registration No.: 333-270918)
Ladies and Gentlemen:
Pursuant to Rule 461 under
the Securities Act of 1933, as amended (the “Securities Act”), Sangoma Technologies Corporation (the “Company”)
hereby respectfully requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the “Registration
Statement”) of the Company be accelerated by the Securities and Exchange Commission (the “Commission”) to,
and that the Registration Statement become effective at 4:00 P.M., Eastern Time, on April 12, 2023, or as soon thereafter as practicable.
If there is any change in
the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making
an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461 under the Securities Act.
Such request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Norton Rose
Fulbright US LLP.
The Company hereby acknowledges the following:
· should the Commission or the staff of the Commission (the “Staff”), acting pursuant
to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the
filing;
· the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing
effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· the Company may not assert the Staff’s comments and the declaration of effectiveness as a defense
in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
[Signature page follows]
Very truly yours,
Sangoma Technologies Corporation
By:
/s/ Larry Stock
Name:
Larry Stock
Title:
Chief Financial Officer