0001628280-20-014733.txt : 20201125 0001628280-20-014733.hdr.sgml : 20201125 20201023160902 ACCESSION NUMBER: 0001628280-20-014733 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20201023 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Phunware, Inc. CENTRAL INDEX KEY: 0001665300 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7800 SHOAL CREEK BLVD STREET 2: SUITE 230-S CITY: AUSTIN STATE: X1 ZIP: 78757 BUSINESS PHONE: 512-693-4199 MAIL ADDRESS: STREET 1: 7800 SHOAL CREEK BLVD STREET 2: SUITE 230-S CITY: AUSTIN STATE: X1 ZIP: 78757 FORMER COMPANY: FORMER CONFORMED NAME: Stellar Acquisition III Inc. DATE OF NAME CHANGE: 20160128 CORRESP 1 filename1.htm Document
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7800 Shoal Creek Blvd.
Suite 230S
Austin, TX 78757





October 23, 2020
VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549

Re:        Phunware, Inc.
Registration Statement on Form S-3
Originally Filed September 4, 2020
File No. 333-248618
Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective at 9:30 a.m. Eastern Time on October 27, 2020, or as soon thereafter as is practicable.
Please contact Alex R. Allemann with Winstead PC at (512) 370-2800 once the Registration Statement is declared effective.
PHUNWARE, INC.
                        

By:    /s/ Alan S. Knitowski    
Alan S. Knitowski
Chief Executive Officer



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