0000000000-19-009725.txt : 20190724 0000000000-19-009725.hdr.sgml : 20190724 20190611165422 ACCESSION NUMBER: 0000000000-19-009725 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190611 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 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-19-159473 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]4>7!E+UA/8FIE8W0O0V]L;W)3 M<&%C92]$979I8V5',Z%$;3 BU,"VEA6J % M6J %6J %6J %6J %6O ]*WOEK(,D*\X#9H:[]P]6<&19EAU+^GP>RR(B(B(B M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B+_-A\?'^_O[V]O;Z^OKR\' MGI^?GP[$AY="%(AB43AV^=.M%A$1$1$1$9$?2,H4S\_/CX^/]_?WOP[<'=E- MR6+L]?OW[ZCAZ>GI]?5504-$1$1$1$1$+N;M[>WIZ>GAX6&_WS<"Q:]?O^[O M[^.KQW.(\K]__VZJBLJ1,EY>7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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M$]O%XR_C/[P\*?TGD!:._8A8ZX;=(+=-8>Z;^]=O4]I*FUILM)D:IQ]XU1U: MW^5;YF4@,30O1FEL=&5R+T9L871E M1&5C;V1E/CYS=')E86T*>)QC8&#X_Y^1@9^!@9%)DH&!B8&#@0E$,#.F'()P M64 $ V/>1R"1!57"R)A[#23&P@ "__\# !5!"2<*96YD'0M-2XT+C4* TEXT-EXTRACT 2 filename2.txt June 11, 2019 Sally Rau General Counsel Cambium Networks Corporation 3800 Golf Road, Suite 360 Rolling Meadows, IL 60008 Re: Cambium Networks Corporation Registration Statement on Form S-1 Filed May 29, 2019 Correspondence dated June 10, 2019 File No. 333-231789 Dear Ms. Rau: We have reviewed your correspondence dated June 10, 2019 and have the following comment. 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 amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Correspondence dated June 10, 2019 Proposed Registration Statement on Form S-1 Consolidated Financial Statements 21. Subsequent Events, page F-45 1. You disclose on page 121 that you had 19,805,562 ordinary shares issued and outstanding as of June 1, 2019. Based on your share capital table on page F-30, it appears you had only 77,179 shares issued and outstanding as of March 31, 2019. Please update your subsequent events footnote to describe the transactions that lead to the substantial increase in ordinary shares outstanding. To the extent this increase in shares is the result of your Sally Rau Cambium Networks Corporation June 11, 2019 Page 2 recapitalization, please clarify the disclosure on pages 6-7, and elsewhere as applicable, so that the impact of the recapitalization on your outstanding number of shares is transparent. You may contact Lisa Etheredge, Senior Staff Accountant, at (202) 551-3424 or Robert S. Littlepage, Accountant Branch Chief, at (202) 551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Gregory Dundas, Attorney Adviser, at (202) 551-3436 or Celeste Murphy, Legal Branch Chief, at (202) 551-3257 with any other questions. Sincerely, FirstName LastNameSally Rau Division of Corporation Finance Comapany NameCambium Networks Corporation Office of Telecommunications June 11, 2019 Page 2 cc: Martin A. Wellington, Esq. FirstName LastName