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SEC Comment Letter for Powerfleet, Inc. (AIOT) (CIK 0001774170) (AIOT) — Nov 21, 2019

Powerfleet, Inc. (AIOT) (CIK 0001774170)
Date: Nov. 21, 2019 · CIK: 0001774170 · Accession: 0000000000-19-015748

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Reasoning

File numbers found in text: 333-234703

Date
November 21, 2019
Author
Ned Mavrommatis
Form
UPLOAD
Company
Powerfleet, Inc. (AIOT) (CIK 0001774170)

Letter

November 21, 2019 Ned Mavrommatis Chief Financial Officer PowerFleet, Inc. 123 Tice Boulevard Woodcliff Lake, NJ 07677 Re:PowerFleet, Inc. Registration Statement on Form S-3 Filed November 14, 2019 File No. 333-234703 Dear Mr. Mavrommatis: 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 Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing

Show Raw Text
November 21, 2019
Ned Mavrommatis
Chief Financial Officer
PowerFleet, Inc.
123 Tice Boulevard
Woodcliff Lake, NJ 07677
Re:PowerFleet, Inc.
Registration Statement on Form S-3
Filed November 14, 2019
File No. 333-234703
Dear Mr. Mavrommatis:
            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 Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing