<SEC-DOCUMENT>0000944075-23-000055.txt : 20230720
<SEC-HEADER>0000944075-23-000055.hdr.sgml : 20230720
<ACCEPTANCE-DATETIME>20230614144005
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ACCESSION NUMBER:		0000944075-23-000055
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230614

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:		40675 ENCYCLOPEDIA CIRCLE
		CITY:			FREMONT
		STATE:			CA
		ZIP:			94538-2475
		BUSINESS PHONE:		5109333000

	MAIL ADDRESS:	
		STREET 1:		40675 ENCYCLOPEDIA CIRCLE
		CITY:			FREMONT
		STATE:			CA
		ZIP:			94538-2475

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SOCKET COMMUNICATIONS INC
		DATE OF NAME CHANGE:	19950418
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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center">June 14, 2023</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><I>Via EDGAR </I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549-3720</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Attention: &#9;Marion Graham</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">Re:</TD><TD>Socket Mobile, Inc.</TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in"><B>Registration Statement on Form S-3</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0.5in"><B>Filed June 6, 2023</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0.5in"><B>File No. 333-272454</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0 0"><B>Acceleration Request</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0 0"><B>&#9;Requested Date:&#9;June 20, 2023</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&#9;Requested Time:&#9;4:00 PM Eastern Time</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Ladies and Gentlemen:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 0.5in">Pursuant to Rule&nbsp;461
under the Securities Act of 1933, as amended, Socket Mobile, Inc. (the &#8220;<B><I>Company</I></B>&#8221;) hereby requests that the above-referenced
Registration Statement on Form&nbsp;S-3 (File No. 333-272454) (the &#8220;<B><I>Registration Statement</I></B><I>&#8221;</I>) be declared
effective at the &#8220;Requested Date&#8221; and &#8220;Requested Time&#8221; set forth above or as soon thereafter as practicable, or
at such later time as the Company may request by telephone to the staff (the &#8220;<B><I>Staff</I></B>&#8221;) of the Securities and
Exchange Commission (the &#8220;<B><I>Commission</I></B>&#8221;). The Company hereby authorizes Erika Muhl of Wilson Sonsini Goodrich&nbsp;&amp;
Rosati, Professional Corporation, counsel for the Company, to make such request on the Company&#8217;s behalf.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 0.5in">The Company requests that
it be notified of the effectiveness of the Registration Statement by telephone to Erika Muhl of Wilson Sonsini Goodrich&nbsp;&amp; Rosati,
Professional Corporation, at (650) 493-9300.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 0.5in">Please direct any questions
or comments regarding this acceleration request to Erika Muhl at (650) 493-9300 or  via email at emuhl@wsgr.com.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">*****</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 174pt">Sincerely,</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 138pt; text-indent: 0.5in">SOCKET MOBILE, INC.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.75in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.75in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 174pt">By: <U>/s/ Lynn Zhao&#9;</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 194.05pt">Lynn Zhao</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 194.05pt"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 193.5pt; text-indent: 0.55pt"><I>Vice President of Finance and Administration,
Chief Financial Officer (Principal Financial and Accounting Officer)</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 194.05pt">email: lynn@socketmobile.com</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 194.05pt"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 176.85pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">cc:&#9;Erika Muhl</P>

<P STYLE="text-indent: 20pt; font: 11pt Times New Roman, Times, Serif; margin: 0"><I>Wilson Sonsini Goodrich &amp; Rosati, Professional
Corporation</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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