TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 30, 2023 Jikun Kim Chief Financial Officer CalAmp Corp. 15635 Alton Parkway, Suite 250 Irvine, CA 92618 Re: CalAmp Corp. Registration Statement on Form S-3 Filed March 21, 2023 File No. 333-270720 Dear Jikun Kim: 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 Sarah Sidwell at 202-551-4733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing