<SEC-DOCUMENT>0001558370-19-009966.txt : 20191210
<SEC-HEADER>0001558370-19-009966.hdr.sgml : 20191210
<ACCEPTANCE-DATETIME>20191105160518
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001558370-19-009966
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20191105

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			OneSpan Inc.
		CENTRAL INDEX KEY:			0001044777
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				364169320
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		121 W WACKER DR.
		STREET 2:		STE 2050
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60601
		BUSINESS PHONE:		3127664001

	MAIL ADDRESS:	
		STREET 1:		121 W WACKER DR.
		STREET 2:		STE 2050
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60601

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	One Span Inc.
		DATE OF NAME CHANGE:	20180706

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VASCO DATA SECURITY INTERNATIONAL INC
		DATE OF NAME CHANGE:	19970821
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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			Notice of Effectiveness
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			<font style="display:inline;font-family:Times New Roman,Times,serif;">November 5, 2019</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;">&nbsp;</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;font-weight:bold;">VIA EDGAR</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;">Securities and Exchange Commission <br>Division of Corporation Finance <br>100 F Street, N.E.<br>Washington, D.C. 20549-3720</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;">Attention:<font style="display:inline;font-family:Times New Roman,Times,serif;;font-size: 11pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font>Matthew Derby<font style="display:inline;font-family:Times New Roman,Times,serif;;font-size: 11pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font></font>
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		<p style="margin:12pt 0pt 0pt 72pt;text-indent: -36pt;line-height:100%;font-family:Times New Roman,Times,serif;font-weight:bold;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Re:<font style="display:inline;font-size:11pt;;font-size: 11pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 26.1pt 0pt 0pt;"></font>OneSpan Inc. <br>Registration Statement on Form S-3<br>File No. 333-234406</font>
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			<font style="text-indent:0pt;margin-left:0pt; padding-right:58pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display:inline;font-weight:bold;font-size:11pt;"></font></font>
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			<font style="display:inline;font-weight:bold;font-size:11pt;">Acceleration Request<br><font style="display:inline;font-weight:bold;font-size:11pt;;font-size: 11pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font>Requested Date:<font style="display:inline;font-weight:bold;font-size:11pt;;font-size: 11pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font>November 7, 2019<br><font style="display:inline;font-weight:bold;font-size:11pt;;font-size: 11pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font>Requested Time:<font style="display:inline;font-weight:bold;font-size:11pt;;font-size: 11pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font>4:00 P.M. Eastern Time</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">Ladies and Gentlemen:</font>
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		<p style="margin:12pt 0pt 0pt;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;text-indent:36pt;font-family:Calibri;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, OneSpan Inc. (the&nbsp;&#x201C;</font><font style="display:inline;font-family:Times New Roman,Times,serif;font-weight:bold;font-size:11pt;">Company</font><font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">&#x201D;) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-234406) (the &#x201C;</font><font style="display:inline;font-family:Times New Roman,Times,serif;font-weight:bold;font-size:11pt;">Registration Statement</font><font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">&#x201D;) be declared effective at the &#x201C;Requested Date&#x201D; and &#x201C;Requested Time&#x201D; set forth above, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.&nbsp;&nbsp;Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich &amp; Rosati, P.C., by calling Megan J. Baier at (212) 497-7736.</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;"> &nbsp; </font>
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			&nbsp;
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		<p style="margin:0pt 0pt 0pt 207pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Sincerely,</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">&nbsp;</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">ONESPAN INC.</font>
		</p>
		<p style="margin:0pt 0pt 0pt 207pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;text-indent:0pt;line-height:100%;font-family:Calibri;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">&nbsp;</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">&nbsp;</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">By:&nbsp; </font><font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;text-decoration:underline;">/s/ <a name="_Hlk23767984"></a>Scott Clements</font>
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			<font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">Scott Clements</font></font>
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			<font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">President and Chief Executive Officer</font></font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;">&nbsp;</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;">&nbsp;</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;">&nbsp;</font>
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		<p style="margin:12pt 0pt 0pt 27pt;text-indent: -27pt;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">cc:<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;;font-size: 11pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 17.1pt 0pt 0pt;"></font><font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;;font-size: 11pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 17.1pt 0pt 0pt;"></font><font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;;font-size: 11pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 17.1pt 0pt 0pt;"></font>Mark S. Hoyt</font>
		</p>
		<p style="margin:0pt 0pt 0pt 36pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;text-indent:36pt;font-family:Calibri;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">Steven Worth</font>
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		<p style="margin:0pt 0pt 0pt 27pt;text-indent: -27pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;;font-size: 11pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 27pt 0pt 0pt;"></font><font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;"><font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;;font-size: 11pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 27pt 0pt 0pt;"></font><font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;;font-size: 11pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 27pt 0pt 0pt;"></font></font><font style="display:inline;font-family:Times New Roman,Times,serif;font-weight:bold;font-size:11pt;">OneSpan Inc.</font>
		</p>
		<p style="margin:12pt 0pt 0pt 72pt;text-indent:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">Rezwan D. Pavri, Esq.<br>Erik F. Franks, Esq.</font>
		</p>
		<p style="margin:0pt 0pt 0pt 36pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;text-indent:36pt;font-family:Calibri;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">Megan J. Baier</font>
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		<p style="margin:0pt 0pt 0pt 27pt;text-indent: -27pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;;font-size: 11pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 27pt 0pt 0pt;"></font><font style="display:inline;font-family:Times New Roman,Times,serif;font-weight:bold;font-size:11pt;"><font style="display:inline;font-family:Times New Roman,Times,serif;font-weight:bold;font-size:11pt;;font-size: 11pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 27pt 0pt 0pt;"></font><font style="display:inline;font-family:Times New Roman,Times,serif;font-weight:bold;font-size:11pt;;font-size: 11pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 27pt 0pt 0pt;"></font>Wilson Sonsini Goodrich &amp; Rosati, P.C.</font>
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			<font style="display:inline;font-family:Times New Roman,Times,serif;font-size:11pt;">&nbsp;</font>
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