<SEC-DOCUMENT>0000950123-18-001500.txt : 20180213
<SEC-HEADER>0000950123-18-001500.hdr.sgml : 20180213
<ACCEPTANCE-DATETIME>20180212192831
ACCESSION NUMBER:		0000950123-18-001500
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180213
DATE AS OF CHANGE:		20180212

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SMITH MICRO SOFTWARE INC
		CENTRAL INDEX KEY:			0000948708
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				330029027
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-221196
		FILM NUMBER:		18598580

	BUSINESS ADDRESS:	
		STREET 1:		51 COLUMBIA
		CITY:			ALISO VIEJO
		STATE:			CA
		ZIP:			92656
		BUSINESS PHONE:		9493625800

	MAIL ADDRESS:	
		STREET 1:		51 COLUMBIA
		CITY:			ALISO VIEJO
		STATE:			CA
		ZIP:			92656
</SEC-HEADER>
<DOCUMENT>
<TYPE>RW
<SEQUENCE>1
<FILENAME>smsi-rw.htm
<DESCRIPTION>RW
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<p style="text-align:right;margin-bottom:12pt;margin-top:0pt;text-indent:0%;font-style:italic;font-family:Times New Roman;font-size:12pt;font-weight:normal;text-transform:none;font-variant: normal;"><font style="text-decoration:underline;">Via EDGAR</font></p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:12pt;font-style:normal;text-transform:none;font-variant: normal;">Smith Micro Software, Inc.</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:12pt;font-style:normal;text-transform:none;font-variant: normal;">51 Columbia</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:12pt;font-style:normal;text-transform:none;font-variant: normal;">Aliso Viejo, CA&nbsp;&nbsp;92656</p>
<p style="margin-bottom:0pt;margin-top:12pt;text-indent:0%;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">February12, 2018</p>
<p style="margin-bottom:0pt;margin-top:12pt;text-indent:0%;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Securities and Exchange Commission </p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Division of Corporation Finance </p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">100 F Street, N.E. </p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Washington, D.C. 20549 </p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:12pt;">&nbsp;</p>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:12pt;font-style:normal;text-transform:none;font-variant: normal;">RE:</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:12pt;font-style:normal;text-transform:none;font-variant: normal;">Smith Micro Software, Inc. </p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:12.14%;text-indent:-3.21%;font-weight:bold;font-family:Times New Roman;font-size:12pt;font-style:normal;text-transform:none;font-variant: normal;"> Withdrawal of Registration Statement on Form S-3 and Amendment No. 1</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:12.14%;text-indent:-3.21%;font-weight:bold;font-family:Times New Roman;font-size:12pt;font-style:normal;text-transform:none;font-variant: normal;"> thereto on Form S-1/A (File No. 333-221196)<font style="font-weight:normal;"> </font></p>
<p style="margin-bottom:0pt;margin-top:12pt;text-indent:0%;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Ladies and Gentlemen: </p>
<p style="margin-bottom:0pt;margin-top:12pt;text-indent:0%;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the &#8220;<font style="font-weight:bold;font-style:italic;">Securities Act</font>&#8221;), Smith Micro Software, Inc. (the &#8220;<font style="font-weight:bold;font-style:italic;">Registrant</font>&#8221;) hereby requests that the Securities and Exchange Commission (the &#8220;<font style="font-weight:bold;font-style:italic;">Commission</font>&#8221;) consent to the withdrawal, effective as of the date hereof or at the earliest practicable date hereafter, of its Registration Statement on Form S-3 (File No. 333-221196) originally filed with the Commission on October 27, 2017, together with all exhibits and amendments thereto, including Amendment No. 1 on Form S-1/A filed with the Commission on December 29, 2017 (collectively, the &#8220;<font style="font-weight:bold;font-style:italic;">Registration Statement</font>&#8221;). The Registrant seeks withdrawal of the Registration Statement due to its inability to utilize the Registration Statement. </p>
<p style="margin-bottom:0pt;margin-top:12pt;text-indent:0%;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">The Registrant confirms that no securities have been sold pursuant to the Registration Statement. </p>
<p style="margin-bottom:0pt;margin-top:12pt;text-indent:0%;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">The Registrant requests that, in accordance with Rule 457(p) under the Securities Act, all fees paid to the Commission in connection with the filing of the Registration Statement be credited for future use. </p>
<p style="margin-bottom:0pt;margin-top:12pt;text-indent:0%;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Please send copies of the written order granting withdrawal of the Registration Statement to the undersigned at Smith Micro Software, Inc., 51 Columbia, Aliso Viejo, CA 92656, with a copy to the Registrant&#8217;s counsel, Buchanan Ingersoll &amp; Rooney PC, Attn: Jennifer Minter and Brian Novosel, 301 Grant Street, 20<sup style="font-size:85%; vertical-align:top">th</sup> Floor, Pittsburgh, PA 15219. </p>
<p style="margin-bottom:0pt;margin-top:12pt;text-indent:0%;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">If you have any questions with respect to this matter, please contact Jennifer Minter of Buchanan Ingersoll &amp; Rooney PC at (412) 562-8444. </p>
<p style="margin-bottom:0pt;margin-top:12pt;text-indent:0%;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Sincerely, </p>
<p style="margin-bottom:0pt;margin-top:12pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:12pt;font-style:normal;text-transform:none;font-variant: normal;">Smith Micro Software, Inc. </p>
<p style="margin-bottom:0pt;margin-top:12pt;text-indent:0%;font-family:Times New Roman;font-size:12pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:12pt;text-indent:0%;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration:underline;">/s/ Timothy C. Huffmyer</font></p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Timothy C. Huffmyer</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:12pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Chief Financial Officer </p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:12pt;">&nbsp;</p></body>
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