<SEC-DOCUMENT>0001564590-22-019423.txt : 20220610
<SEC-HEADER>0001564590-22-019423.hdr.sgml : 20220610
<ACCEPTANCE-DATETIME>20220511114935
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001564590-22-019423
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220511

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:		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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">May 11, 2022</p>
<p style="margin-bottom:12pt;margin-top:30pt;text-indent:0%;font-style:italic;color:#000000;font-size:11pt;font-family:Times New Roman;font-weight:normal;text-transform:none;font-variant: normal;"><font style="text-decoration:underline;">VIA EDGAR </font></p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;color:#000000;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">United States Securities and Exchange Commission</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;color:#000000;font-size:11pt;font-family:Times New Roman;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%;color:#000000;font-size:11pt;font-family:Times New Roman;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%;color:#000000;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Mail Stop 4561</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;color:#000000;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Washington, D.C.&nbsp;&nbsp;20549-4631</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;color:#000000;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Attention:<font style="margin-left:36pt;"></font>Jan Woo, Legal Branch Chief</p>
<p style="margin-bottom:0pt;margin-top:0pt;color:#000000;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;text-indent:7.14%;"><font style="margin-left:36pt;"></font>Mitchell Austin, Staff Attorney</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;color:#000000;font-size:11pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Re:<font style="margin-left:36pt;"></font>Acceleration Request of Smith Micro Software, Inc. </p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:7.14%;font-weight:bold;color:#000000;font-size:11pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Registration Statement on Form S-3, Filed May 4, 2022</p>
<p style="margin-bottom:12pt;margin-top:0pt;text-indent:7.14%;font-weight:bold;color:#000000;font-size:11pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">File No. 333-264667</p>
<p style="margin-top:18pt;margin-bottom:0pt;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Ladies and Gentlemen: </p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Smith Micro Software, Inc. (the&#160;<font style="color:#000000;">&#8220;</font>Company<font style="color:#000000;">&#8221;</font>) respectfully requests that the Staff of the Division of Corporation Finance of the Securities and Exchange Commission accelerate the effective date of the Company&#8217;s Registration Statement on Form S-3 (Registration No.<font style="font-weight:bold;color:#000000;font-family:Arial;"> </font>333-264667) (the &#8220;Registration Statement&#8221;), so that it will be declared effective at 5:00 p.m., Eastern time, on May 12, 2022, or as soon as practicable thereafter.  The Company authorizes Brian Novosel and Jennifer Minter of Buchanan Ingersoll &amp; Rooney PC, counsel to the Company, to orally modify or withdraw this request for acceleration.</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">It would be appreciated if, as soon as the Registration Statement is declared effective, you would inform Brian Novosel of Buchanan Ingersoll &amp; Rooney PC, counsel to the Company, at (412) 562-5266.</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:42.86%;text-indent:0%;color:#000000;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Sincerely,</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:42.86%;text-indent:0%;font-size:11pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:42.86%;text-indent:0%;color:#000000;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Smith Micro Software, Inc.</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:42.86%;text-indent:0%;font-size:11pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:42.86%;text-indent:0%;color:#000000;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">By:&#160;&#160;&#160;&#160;&#160;&#160;<font style="text-decoration:underline;">/s/ James M. Kempton</font><font style="text-decoration:underline;margin-left:36pt;"></font></p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:42.86%;text-indent:7.14%;color:#000000;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Chief Financial Officer</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;color:#000000;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">cc:<font style="margin-left:22pt;"></font>William W. Smith, Jr., Chief Executive Officer</p>
<p style="margin-bottom:0pt;margin-top:0pt;color:#000000;font-size:11pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;text-indent:4.37%;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;">&nbsp;</p>
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