0001437749-25-037387.txt : 20260602 0001437749-25-037387.hdr.sgml : 20260602 20251210160135 ACCESSION NUMBER: 0001437749-25-037387 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20251210 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SMITH MICRO SOFTWARE, INC. CENTRAL INDEX KEY: 0000948708 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] ORGANIZATION NAME: 06 Technology EIN: 330029027 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5800 CORPORATE DRIVE CITY: PITTSBURGH STATE: PA ZIP: 15237 BUSINESS PHONE: 4128375300 MAIL ADDRESS: STREET 1: 5800 CORPORATE DRIVE CITY: PITTSBURGH STATE: PA ZIP: 15237 FORMER COMPANY: FORMER CONFORMED NAME: SMITH MICRO SOFTWARE, INC DATE OF NAME CHANGE: 20181023 FORMER COMPANY: FORMER CONFORMED NAME: SMITH MICRO SOFTWARE INC DATE OF NAME CHANGE: 19950731 CORRESP 1 filename1.htm smsi20251210_corresp.htm

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December 10, 2025

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance, Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:         Jan Woo

 

 

Re:

Acceleration Request of Smith Micro Software, Inc.

   

Registration Statement on Form S-1
   

Filed December 4, 2025
   

File No. 333-291949
   

 
   

Request for Acceleration of Effectiveness

 

Dear Ms. Woo:

 

Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, Smith Micro Software, Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-291949), so that it may become effective on December 12, 2025 at 5:00 p.m., Eastern Time, or as soon thereafter as practicable. The Company hereby authorizes Brian Novosel, Esq., and Jennifer Minter, Esq. of Buchanan Ingersoll & Rooney PC, counsel to the Company, to orally modify or withdraw this request for acceleration.

 

Please contact Brian Novosel of Buchanan Ingersoll & Rooney PC, counsel to the Company, at (412) 562-5266, or in his absence, Jennifer Minter at (412) 562-8444, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

 

 

Sincerely,
     
     
 

Smith Micro Software, Inc.
     
 

By:

/s/ Timothy C. Huffmyer
   

Timothy C. Huffmyer
   

Vice President, Chief Operating Officer, Chief Financial Officer

and Treasurer

 

 

cc:

William W. Smith, Jr., Chairman of the Board, President and Chief Executive Officer

 

 
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