0001193125-19-111015.txt : 20190520 0001193125-19-111015.hdr.sgml : 20190520 20190418170055 ACCESSION NUMBER: 0001193125-19-111015 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190418 FILER: COMPANY DATA: COMPANY CONFORMED NAME: pdvWireless, Inc. CENTRAL INDEX KEY: 0001304492 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 330745043 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 GARRET MOUNTAIN PLAZA STREET 2: SUITE 401 CITY: WOODLAND PARK STATE: NJ ZIP: 07424 BUSINESS PHONE: (973) 771-0300 MAIL ADDRESS: STREET 1: 3 GARRET MOUNTAIN PLAZA STREET 2: SUITE 401 CITY: WOODLAND PARK STATE: NJ ZIP: 07424 FORMER COMPANY: FORMER CONFORMED NAME: Pacific DataVision, Inc. DATE OF NAME CHANGE: 20140616 FORMER COMPANY: FORMER CONFORMED NAME: Pacific Data Vision DATE OF NAME CHANGE: 20040928 CORRESP 1 filename1.htm CORRESP

April 18, 2019

VIA EDGAR

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Mail Stop 4546

Washington, D.C. 20549

Attention:             Mr. Joshua Shainess, Attorney-Adviser

 

Re:             

Acceleration Request of pdvWireless, Inc.

Registration Statement on Form S-3, filed April 12, 2019

(File No. 333-230847)

Ladies and Gentlemen:

Pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended, pdvWireless, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effectiveness of the above-referenced Registration Statement, to 4:00 p.m., Eastern Time, on Monday, April 22, 2019, or as soon thereafter as practicable.

Thank you for your assistance. If you should have any questions, please contact Ryan Gunderson of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Registrant, at (858) 436-8046.

 

Very truly yours,
/s/ Timothy Gray

Timothy Gray

Chief Financial Officer