0000000000-18-025275.txt : 20190724 0000000000-18-025275.hdr.sgml : 20190724 20180815122208 ACCESSION NUMBER: 0000000000-18-025275 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20180815 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Cambium Networks Corp CENTRAL INDEX KEY: 0001738177 STANDARD INDUSTRIAL CLASSIFICATION: RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663] IRS NUMBER: 000000000 STATE OF INCORPORATION: IL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 190 ELGIN AVENUE STREET 2: GEORGE TOWN CITY: GRAND CAYMAN STATE: E9 ZIP: KY1-9005 BUSINESS PHONE: 3459433100 MAIL ADDRESS: STREET 1: 190 ELGIN AVENUE STREET 2: GEORGE TOWN CITY: GRAND CAYMAN STATE: E9 ZIP: KY1-9005 LETTER 1 filename1.pdf begin 644 filename1.pdf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In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Draft Registration Statement for Form S-1/A Regulatory requirements, page 92 1. We note your response to our prior comment 4 and reissue the comment in part. Please further revise your disclosure to supplement your descriptive narrative of applicable laws and regulations to discuss how the laws and regulations will directly affect your operations. For example, you may choose to discuss any material permits and any specific activities you must engage in or refrain from engaging in. Sally Rau Cambium Networks Corporation August 15, 2018 Page 2 Consolidated Financial Statements, page F-1 2. Please update your financial statements and other financial information to include the three and six months ended June 30, 2018. Please refer to Rule 3-12 of Regulation S-X. You may contact Lisa Haynes Etheredge, Staff Accountant, at 202-551-3424 or Robert Littlepage, Accountant Branch Chief, at 202-551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Courtney Lindsay, Staff Attorney, at 202-551-7237 or Celeste Murphy, Legal Branch Chief, at 202-551-3257 with any other questions. FirstName LastNameSally Rau Sincerely, Comapany NameCambium Networks Corporation Division of Corporation Finance August 15, 2018 Page 2 Office of Telecommunications FirstName LastName