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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000944075-11-000003.txt : 20110301
<SEC-HEADER>0000944075-11-000003.hdr.sgml : 20110301
<ACCEPTANCE-DATETIME>20110111132614
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000944075-11-000003
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110111

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SOCKET MOBILE, INC.
		CENTRAL INDEX KEY:			0000944075
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC COMPUTERS [3571]
		IRS NUMBER:				943155066
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		39700 EUREKA DRIVE
		CITY:			NEWARK
		STATE:			CA
		ZIP:			94560-4808
		BUSINESS PHONE:		5109333000

	MAIL ADDRESS:	
		STREET 1:		39700 EUREKA DRIVE
		CITY:			NEWARK
		STATE:			CA
		ZIP:			94560-4808

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SOCKET COMMUNICATIONS INC
		DATE OF NAME CHANGE:	19950418
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<HEAD></HEAD><BODY bgcolor=white>
<div align="right"></div>
<p align="right">&nbsp;</p>
<p align="center"><font face="Times New Roman, Times, serif" size="3"><br>
  Socket Mobile, Inc.<br>
  39700 Eureka Drive<br>
  Newark, CA 94560<br>
  </font></p>
<p align="center"><font face="Times New Roman, Times, serif" size="3">January
  11, 2011 </font></p>
<p align="center"><font face="Times New Roman, Times, serif" size="3"><br>
  </font></p>
<p align="left">United States Securities and Exchange Commission<br>
  Division of Corporate Finance<br>
  100 F. Street, N.E.<br>
  Washington, D.C. 20549</p>
<table width="100%" border="0" cellspacing="0" cellpadding="0">
  <tr>
    <td width="5%">Attn:</td>
    <td><font face="Times New Roman, Times, serif" size="3">&nbsp;</font>Mark
      P. Shuman, Esq.</td>
  </tr>
  <tr>
    <td width="5%">&nbsp;</td>
    <td><font face="Times New Roman, Times, serif" size="3">&nbsp;</font>Evan
      S. Jacobson, Esq.</td>
  </tr>
  <tr>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td width="5%">&nbsp;</td>
    <td><font face="Times New Roman, Times, serif" size="3">&nbsp;<b>Re: Socket
      Mobile, Inc.</b></font></td>
  </tr>
  <tr>
    <td width="5%">&nbsp;</td>
    <td><font face="Times New Roman, Times, serif" size="3">&nbsp;<b>Acceleration
      Request of Registration Statement on Form S-3</b></font></td>
  </tr>
  <tr>
    <td width="5%">&nbsp;</td>
    <td><font face="Times New Roman, Times, serif" size="3">&nbsp;<b>File No.
      333-171267</b></font></td>
  </tr>
</table>
<p align="left"><font size="3" face="Times New Roman, Times, serif">&nbsp;&nbsp;</font><font face="Times New Roman, Times, serif" size="3"><b><br>
  </b><b> </b></font><font face="Times New Roman, Times, serif" size="3">Ladies
  and Gentlemen:<br>
  </font></p>
<p><font face="Times New Roman, Times, serif" size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
  to Rule 461 under the Securities Act of 1933, as amended, Socket Mobile, Inc.,
  (the &quot;<b>Company</b>&quot;), hereby requests acceleration of the effective
  date of its Registration Statement on Form S-3 (File No. 333-171267), so that
  it may be declared effective at 5:00 p.m. Eastern Time on January 12, 2011 or
  as soon thereafter as is practicable.</font></p>
<p>The Company acknowledges that: (i) should the Commission or the staff, acting
  pursuant to delegated authority, declare the Registration Statement effective,
  it does not foreclose the Commission from taking any action with respect to
  the filing; (ii) the action of the Commission or the staff acting pursuant to
  delegated authority, in declaring the filing effective, does not relieve the
  Company from its full responsibility for the adequacy and accuracy of the disclosure
  in the Registration Statement; and (iii) the Company may not assert staff comments
  and the declaration of effectiveness as a defense in any proceeding initiated
  by the Commission or any person under the federal securities laws of the United
  States.</p>
<p>We also request that a written order verifying the effective date be sent to
  our attorneys, Wilson Sonsini Goodrich &amp; Rosati, 650 Page Mill Road, Palo
  Alto, California, 94304, Attention: Herbert P. Fockler (facsimile: 650-493-6811).</p>
<p>&nbsp;</p>
<table cols=2 width="100%" align="right">
  <tr>
    <td width="38%"><font face="Times New Roman, Times, serif" size="3"></font></td>
    <td width="21%">
      <center>
        <font face="Times New Roman, Times, serif"><font face="Times New Roman, Times, serif"><font face="Times New Roman, Times, serif"><font size="3"><font size="3"><font face="Times New Roman, Times, serif"></font></font></font></font></font></font>
      </center>
    </td>
    <td width="41%">
      <div align=left><font face="Times New Roman, Times, serif" size="3">Sincerely,</font></div>
    </td>
  </tr>
  <tr>
    <td width="38%" height="8" valign="top"><font face="Times New Roman, Times, serif" size="3"></font></td>
    <td width="21%" height="8" valign="top">
      <center>
        <font face="Times New Roman, Times, serif" size="3">&nbsp; </font>
      </center>
    </td>
    <td valign=top align=middle width="41%" height="8">
      <div align=left>
        <p><font face="Times New Roman, Times, serif" size="3"> Socket Mobile,
          Inc.</font></p>
      </div>
    </td>
  </tr>
  <tr>
    <td width="38%" height="23"><font face="Times New Roman, Times, serif" size="3"></font></td>
    <td width="21%" height="23"><font face="Times New Roman, Times, serif" size="3"></font></td>
    <td width="41%" height="23">&nbsp;</td>
  </tr>
  <tr>
    <td width="38%">&nbsp;</td>
    <td width="21%">&nbsp;</td>
    <td width="41%"><u>/s/ David W. Dunlap<font face="Times New Roman, Times, serif" size="3">&nbsp;&nbsp;<b></b>&nbsp;&nbsp;<b></b>&nbsp;</font><font face="Times New Roman, Times, serif" size="3">&nbsp;&nbsp;<b></b>&nbsp;&nbsp;<b></b>&nbsp;</font><font face="Times New Roman, Times, serif" size="3">&nbsp;&nbsp;<b></b>&nbsp;&nbsp;<b></b>&nbsp;</font></u></td>
  </tr>
  <tr>
    <td width="38%"><font face="Times New Roman, Times, serif" size="3"></font></td>
    <td width="21%">&nbsp;</td>
    <td width="41%">&nbsp;</td>
  </tr>
  <tr>
    <td width="38%">&nbsp;</td>
    <td width="21%">&nbsp;</td>
    <td width="41%">David W. Dunlap</td>
  </tr>
  <tr>
    <td width="38%">&nbsp;</td>
    <td width="21%">&nbsp;</td>
    <td width="41%">Chief Financial Officer</td>
  </tr>
  <tr>
    <td width="38%"><font face="Times New Roman, Times, serif" size="3">cc: Herbert
      P. Fockler, Esq.</font></td>
    <td width="21%">&nbsp;</td>
    <td width="41%">&nbsp;</td>
  </tr>
  <tr>
    <td width="38%"><font face="Times New Roman, Times, serif" size="3">&nbsp;&nbsp;<b></b>&nbsp;&nbsp;<b></b>&nbsp;Wilson
      Sonsini Goodrich &amp; Rosati</font></td>
    <td width="21%">
      <center>
        <font face="Times New Roman, Times, serif"><font face="Times New Roman, Times, serif"><font size="3"><font size="3"><font face="Times New Roman, Times, serif"></font></font></font></font></font>
      </center>
    </td>
    <td width="41%">
      <div align=left></div>
    </td>
  </tr>
</table>
<p align="right"><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp;
  &nbsp; &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp;
  &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp; </font></p>
<font face="Times New Roman, Times, serif" size="3">
                                            </font><font face="Times New Roman, Times, serif" size="2">
                                            </font> <font face="Times New Roman, Times, serif"></font><font face="Times New Roman, Times, serif" size="3"></font><font face="Times New Roman, Times, serif">
                                            <font size="2">&nbsp;&nbsp; </font></font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
                                            &nbsp;&nbsp; &nbsp;&nbsp; &nbsp; &nbsp;&nbsp;
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                                            &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp;
                                            &nbsp;&nbsp; &nbsp;&nbsp; </font>
<p align="right"><font face="Times New Roman, Times, serif" size="3"><br>
  </font> <font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; &nbsp;&nbsp;
  &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp;
  &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp;
  &nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp; </font></p>
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