<SEC-DOCUMENT>0001654954-20-006910.txt : 20200728
<SEC-HEADER>0001654954-20-006910.hdr.sgml : 20200728
<ACCEPTANCE-DATETIME>20200624102610
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-20-006910
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200624

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WIDEPOINT CORP
		CENTRAL INDEX KEY:			0001034760
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				522040275
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		11250 WAPLES MILL ROAD, SUITE 210
		CITY:			FAIRFAX
		STATE:			VA
		ZIP:			22030
		BUSINESS PHONE:		(703) 349-2577

	MAIL ADDRESS:	
		STREET 1:		11250 WAPLES MILL ROAD, SUITE 210
		CITY:			FAIRFAX
		STATE:			VA
		ZIP:			22030

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ZMAX CORP
		DATE OF NAME CHANGE:	19970530
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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WIDEPOINT CORPORATION</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
11250 Waples Mill Road, South Tower 210</font></div>
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Fairfax, Virginia 22030</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">June
24, 2020</font></div>
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VIA EDGAR</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">United
States Securities and Exchange Commission</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Division
of Corporation Finance</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">100 F
Street, N.E.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Washington,
D.C. 20549</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Attention:
Jeff Kauten</font></div>
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<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Re:&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: left; display: table-cell"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">WidePoint
Corporation</font></div>
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</font></div>
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<font style="text-decoration: underline; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Registration Statement on Form S-3 (Registration No.
333-239303)</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Mr.
Kauten:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Pursuant to Rule
461 under the Securities Act of 1933, as amended, the undersigned
registrant, WidePoint Corporation, hereby requests that the
above-referenced Registration Statement be declared effective at
1:00 p.m., eastern time, on June 29, 2020, or as soon as
practicable thereafter.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Very
truly yours,</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">WidePoint
Corporation</font></div>
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<div style="display: table-row"><font style="font-family: Times New Roman; font-size: 13px">By: <font style="font-style: italic; text-decoration: underline">/s/ Jin
Kang</font>&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;Jin
Kang</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;Chief
Executive Officer</font></div>
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