<SEC-DOCUMENT>0001193125-21-192122.txt : 20210721
<SEC-HEADER>0001193125-21-192122.hdr.sgml : 20210721
<ACCEPTANCE-DATETIME>20210616161152
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-21-192122
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210616

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SONIM TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0001178697
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE & TELEGRAPH APPARATUS [3661]
		IRS NUMBER:				943336783
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		6836 BEE CAVE ROAD
		STREET 2:		BUILDING 1, SUITE 279
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78746
		BUSINESS PHONE:		650-378-8100

	MAIL ADDRESS:	
		STREET 1:		6836 BEE CAVE ROAD
		STREET 2:		BUILDING 1, SUITE 279
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78746
</SEC-HEADER>
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<TYPE>CORRESP
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 </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June&nbsp;16, 2021 </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>BY
EMAIL AND OVERNIGHT MAIL </U></B></P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Kevin Sterzel </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S.
Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance, Office of Manufacturing </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Re:&nbsp;&nbsp;&nbsp;&nbsp;SONIM TECHNOLOGIES, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Form <FONT STYLE="white-space:nowrap">10-K</FONT> for Fiscal Year Ended December&nbsp;31, 2020 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Filed March&nbsp;18, 2021 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;001-38907</FONT> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr. Sterzel: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In response to the comment
letter of the staff (the &#147;<B>Staff</B>&#148;) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the &#147;<B>Commission</B>&#148;), Sonim Technologies, Inc. (the &#147;<B>Company</B>&#148;) respectfully
submits the following response and analysis regarding the Staff&#146;s comment. For ease of reference, we have included below the full text of the Staff comment and respond in turn. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Form <FONT STYLE="white-space:nowrap">10-K</FONT> for Fiscal Year Ended December&nbsp;31, 2020 </U></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Item 9 A. Controls and Procedures, page 49 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note you have not included Management&#146;s Report on Internal Control Over Financial Reporting in your
Form <FONT STYLE="white-space:nowrap">10-K</FONT> for fiscal year 2020. As it appears you became a public company on May&nbsp;14, 2019, the transition period permitted for omitting the report has expired. As such, please amend your filing to include
Management&#146;s Report. Refer to Instruction 1 of Item 308 of Regulation <FONT STYLE="white-space:nowrap">S-K</FONT> for guidance.</I> </P></TD></TR></TABLE>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Response of Sonim Technologies, Inc. </U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The
Company has determined that the Company failed to include Management&#146;s Report on Internal Control Over Financial Reporting in the Company&#146;s Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the fiscal year ended December&nbsp;31, 2020
(the &#147;<B>Form <FONT STYLE="white-space:nowrap">10-K</FONT></B>&#148;) because the Company made an error interpreting the transition period set forth in Instruction 1 of Item 308. The Company accordingly intends to file promptly an amendment to
the Form <FONT STYLE="white-space:nowrap">10-K</FONT> to insert the required disclosure, as follows: </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">1 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><I>Management&#146;s Report on Internal Control Over Financial Reporting. </I>Our management
is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rules <FONT STYLE="white-space:nowrap">13a-15(f)</FONT> and <FONT STYLE="white-space:nowrap">15d-15(f)</FONT> promulgated under the
Exchange Act as a process designed by, or under the supervision of, our principal executive officer and principal accounting and financial officer and effected by our board of directors, management, and other personnel, to provide reasonable
assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. GAAP and includes those policies and procedures that: </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions
and dispositions of our assets; </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial
statements in accordance with US&nbsp;GAAP, and that our receipts and expenditures are being made only in accordance with authorizations of our management and directors; and </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or
disposition of our assets that could have a material effect on the financial statements. </P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Because&nbsp;of the inherent
limitations in a system of internal control over financial reporting, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, have been detected. These inherent limitations include the
realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake or fraud. Additionally, controls can be circumvented by individuals or groups of persons or by an unauthorized override of
controls. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Therefore, even those systems determined to be effective can
provide only reasonable assurance with respect to financial statement preparation and presentation. Because of the inherent limitations in our control system, misstatements in our public reports due to error or fraud may occur and not be detected.
In addition, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may
deteriorate.</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">As disclosed in the Original Filing, with respect to the year ended December&nbsp;31, 2020, we identified a material weakness
in our internal control over financial reporting related to the design and implementation of our IT general controls including elevated (administrator) access to financial reporting systems and subsystems. Although we are making efforts to remediate
these issues, these efforts may not be sufficient to avoid similar material weaknesses in the future. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Subsequent to the preparation and
filing of the Original Filing, on June&nbsp;3, 2021, we became aware of an error in our interpretation of the transition period set forth in Instruction 1 to Item 308 of <FONT STYLE="white-space:nowrap">Regulation&nbsp;S-K</FONT> under the Exchange
Act, relating to the requirement in Item 308(a) of Regulation <FONT STYLE="white-space:nowrap">S-K</FONT> to provide a report of management on our internal control over financial reporting (as defined in Rule
<FONT STYLE="white-space:nowrap">13a-15(f)</FONT> under the Exchange Act). The Original Filing contained a statement that the Original Filing did not include a report of management&#146;s assessment regarding internal control over financial
reporting due to a transition period established by rules of the Securities and Exchange Commission for newly public companies. However, we subsequently determined that the relevant transition period was no longer applicable to our Annual Report on
Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the year </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2 </P>

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ended December&nbsp;31, 2020. Accordingly, we were subject to the requirements of Item 308(a) of Regulation <FONT STYLE="white-space:nowrap">S-K</FONT> for the fiscal year ended December&nbsp;31,
2020. As a result of the error, management did not perform the assessment of internal control over financial reporting under a suitable, recognized control framework as required by Item 308 for the year ended December&nbsp;31, 2020. Promptly upon
learning of the error, management, with the assistance of an independent consulting firm specializing in financial accounting advisory, assessed the effectiveness of our internal control over financial reporting as of December&nbsp;31, 2020 using
the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in<I></I><I>&nbsp;Internal Control &#150; Integrated Framework (2013 Framework</I>).&nbsp;Based on this assessment, our management, with the
participation of our principal executive officer and principal financial officer, has concluded that, as of December&nbsp;31, 2020, our internal control over financial reporting was not effective based on those criteria. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the material weakness described above, we retained an independent consulting firm specializing in financial accounting
advisory, including internal control over financial reporting, to update our documentation of internal controls and related processes in light of the recent restructuring and outsourcing of many of our key functions. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Management also intends to implement the following remedial measures on a going-forward basis to implement effective internal control over
financial reporting: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
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<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">Continue to work with the independent consulting firm described above to test our existing controls and suggest
further enhancements; </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
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<TD WIDTH="5%">&nbsp;</TD>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">Hire additional qualified accounting and information technology personnel; </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">Regularly review progress on the development, enhancement and testing of internal controls with the audit
committee of the board of directors, including specific presentations to the audit committee in such progress. </P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In
addition, as a result of the erroneous interpretation of Item 308 of Regulation <FONT STYLE="white-space:nowrap">S-K,</FONT> the Company also <FONT STYLE="white-space:nowrap">re-evaluated</FONT> the effectiveness of its disclosure controls and
concluded that its disclosure controls were not effective as of December&nbsp;31, 2020 or March&nbsp;31, 2021. The Company therefore also intends to amend the Form <FONT STYLE="white-space:nowrap">10-K</FONT> to reflect such conclusion and also
intends to file promptly an amendment to its Form <FONT STYLE="white-space:nowrap">10-Q</FONT> for the quarter ended March&nbsp;31, 2021 to reflect such conclusion. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding the above, the Company respectfully believes that, in the context of the overall disclosure in the Form <FONT
STYLE="white-space:nowrap">10-K,</FONT> the omission of Management&#146;s Report on Internal Control Over Financial Reporting should not render the Form <FONT STYLE="white-space:nowrap">10-K</FONT> materially deficient, because the disclosure that
was included in Item 9A of the Form <FONT STYLE="white-space:nowrap">10-K</FONT> made clear that the Company is required to maintain internal control over financial reporting and indicated that management had identified a material weakness in
internal control over financial reporting during the relevant period (&#147;[w]ith respect to the year ended December&nbsp;31, 2020, we identified a material weakness in our internal controls over financial reporting related to the design and
implementation of our IT general controls including elevated (administrator) access to financial reporting systems and subsystems. Although we are making efforts to remediate these issues, these efforts may not be sufficient to avoid similar
material weaknesses in the future.&#148;). Pursuant to Item 308(a)(3), &#147;[m]anagement is not permitted to conclude that the registrant&#146;s internal control over financial reporting is effective if there are one or more material weaknesses in
the registrant&#146;s internal control over financial reporting.&#148; It was therefore clear to a reasonable investor from the existing </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">3 </P>

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disclosure in the Form <FONT STYLE="white-space:nowrap">10-K</FONT> that the Company&#146;s internal control over financial reporting was not effective as of December&nbsp;31, 2020,
notwithstanding the technical omission of management&#146;s report. Moreover, the Form <FONT STYLE="white-space:nowrap">10-K</FONT> also included a robust risk factor with respect to the material weakness, copied below: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B><I>We have identified one material weakness in our internal control over financial reporting which, if not remediated, could result in
material misstatements in our financial statements. </I></B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">A material weakness is a deficiency, or combination of deficiencies, in
internal control over financial reporting such that there is a reasonable possibility that a material misstatement of our annual or interim consolidated financial statements may not be prevented or detected on a timely basis. As of December&nbsp;31,
2020, we have identified one material weakness in internal control over financial reporting that pertain to (i)&nbsp;a deficiency in the design and implementation of ITGCs, including elevated (administrator) access to financial reporting systems and
subsystems, which are not appropriately restricted and segregated. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Although we have developed and implemented a plan to remediate the
material weakness and believe, based on our evaluation to date, that the material weaknesses will be remediated in a timely fashion, we cannot assure you that this will occur within a specific timeframe. The material weakness will not be remediated
until all necessary internal controls have been designed, implemented, tested and determined to be operating effectively. In addition, we may need to take additional measures to address the material weakness or modify the planned remediation steps,
and we cannot be certain that the measures we have taken, and expect to take, to improve our internal controls will be sufficient to address the issues identified, to ensure that our internal controls are effective or to ensure that the identified
material weakness- will not result in a material misstatement of our consolidated financial statements. Moreover, we cannot assure you that we will not identify additional material weakness in our internal control over financial reporting in the
future. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Until we remediate the material weakness, our ability to record, process and report financial information accurately, and to
prepare financial statements within the time periods specified by the rules and forms of the SEC, could be adversely affected. This failure could negatively affect the market price and trading liquidity of our common units, cause investors to lose
confidence in our reported financial information, subject us to civil and criminal investigations and penalties and generally materially and adversely impact our business and financial condition. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Without minimizing the appropriateness of promptly adding the omitted disclosure, the Company believes that, based upon the foregoing reasonable users of the
Company&#146;s Form <FONT STYLE="white-space:nowrap">10-K</FONT> would have understood that the Company&#146;s internal control over financial reporting was not effective as of December&nbsp;31, 2020. In that regard, the Company notes for the
information of the Staff that it has not received any inquiry from analysts, investors, stockholders or others concerning the omitted disclosure. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Thank you for your consideration of the discussion and analysis in this letter. Please do
not hesitate to contact me at (650) <FONT STYLE="white-space:nowrap">703-4002</FONT> or b.tirva@sonimtech.com. </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Sincerely,</P></TD></TR>
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<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman"><I>/s/ Robert Tirva</I></P></TD></TR>
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<TD VALIGN="top" COLSPAN="3">Robert Tirva</TD></TR>
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<TD VALIGN="top" COLSPAN="3">President, Chief Operating Officer and Chief Financial&nbsp;Officer</TD></TR>
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<TD VALIGN="top" COLSPAN="3">Sonim Technologies, Inc.</TD></TR>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
