United States securities and exchange commission logo





                 May 8, 2020

       Dario Calogero
       Chief Executive Officer and President
       Kaleyra, Inc.
       Via Marco D'Aviano, 2
       Milano MI, Italy 20131

                                                        Re: Kaleyra, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed May 4, 2020
                                                            File No. 333-237992

       Dear Mr. Calogero:

              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 Matthew Crispino, Staff Attorney, at (202) 551-3456
or Jan Woo, Legal
       Branch Chief, at (202) 551-3453 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Jeffrey C. Selman