TEXT-EXTRACT 2 filename2.txt May 13, 2019 Stephen Smith Chief Financial Officer Inseego Corp. 12600 Deerfield Parkway, Suite 100 Alpharetta, GA 30004 Re: Inseego Corp. Registration Statement on Form S-3 Filed May 10, 2019 File No. 333-231350 Dear Mr. Smith: 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 Joshua Shainess, Attorney-Adviser, at (202) 551-7951 with any questions. Sincerely, Division of Corporation Finance Office of Telecommunications