0000000000-24-013846.txt : 20250220 0000000000-24-013846.hdr.sgml : 20250220 20241217083608 ACCESSION NUMBER: 0000000000-24-013846 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20241217 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: SEQUANS COMMUNICATIONS CENTRAL INDEX KEY: 0001383395 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 000000000 STATE OF INCORPORATION: I0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 001-35135 BUSINESS ADDRESS: STREET 1: 15-55 BLVD CHARLES DE GAULLE STREET 2: LES PORTES DE LA DEFENSE CITY: COLOMBES STATE: I0 ZIP: 92700 BUSINESS PHONE: 33170721600 MAIL ADDRESS: STREET 1: 15-55 BLVD CHARLES DE GAULLE STREET 2: LES PORTES DE LA DEFENSE CITY: COLOMBES STATE: I0 ZIP: 92700 PUBLIC REFERENCE ACCESSION NUMBER: 0001383395-24-000034 LETTER 1 filename1.pdf begin 644 filename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end TEXT-EXTRACT 2 filename2.txt December 17, 2024 Deborah Choate Chief Financial Officer Sequans Communications S.A. 15-55 boulevard Charles de Gaulle 92700 Colombes, France Re: Sequans Communications S.A. Form 20-F for the Year Ended December 31, 2023 Filed May 15, 2024 File No. 001-35135 Dear Deborah Choate: We have limited our review of your filing to the financial statements and related disclosures and have the following comment(s). Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 20-F for the Year Ended December 31, 2023 Financial Statements Consolidated Statements of Changes in Equity (Deficit), page F-8 1. We refer to your "incorporation of losses" in both 2022 and 2023 in the amounts of $327,463 and $12,727, respectively. Your disclosure in note 12 indicates that you reduced your share capital and premium in order to reduce your accumulated deficit. Please provide further information concerning these transactions and the authoritative accounting literature that supports the basis for your conclusions. In closing, 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. December 17, 2024 Page 2 Please contact Heather Clark at 202-551-3624 or Kevin Woody at 202-551-3629 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing