August 13, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance, Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kathleen Krebs
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Re: |
Acceleration Request of Smith Micro Software, Inc. |
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Registration Statement on Form S-1 |
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Filed August 7, 2025 |
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File No. 333-289351 |
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Request for Acceleration of Effectiveness |
Dear Ms. Krebs:
Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, Smith Micro Software, Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-289351), so that it may become effective on August 15, 2025 at 5:00 p.m., Eastern Time, or as soon thereafter as practicable. The Company hereby authorizes Brian Novosel, Esq., and Jennifer Minter, Esq. of Buchanan Ingersoll & Rooney PC, counsel to the Company, to orally modify or withdraw this request for acceleration.
Please contact Brian Novosel of Buchanan Ingersoll & Rooney PC, counsel to the Company, at (412) 562-5266, or in his absence, Jennifer Minter at (412) 562-8444, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
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Sincerely, |
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Smith Micro Software, Inc. |
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By: |
/s/ Timothy C. Huffmyer |
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Timothy C. Huffmyer |
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Vice President, Chief Operating Officer, Chief Financial Officer and Treasurer |
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cc: |
William W. Smith, Jr., Chairman of the Board, President and Chief Executive Officer |