EVOLVING SYSTEMS, INC.
9800 Pyramid Court, Suite 400
Englewood, Colorado 80112
April 8, 2021
VIA EDGAR
United States Securities
and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kathleen Krebs, Esq.
Re: Evolving Systems, Inc.
Registration Statement on Form S-3
File No. 333-254728
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Evolving Systems, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on Monday, April 12, 2021, or as soon thereafter as possible.
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| EVOLVING SYSTEMS, INC. | |
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| By: | /s/ MATTHEW STECKER |
| Name: | Matthew Stecker |
| Title: | Chief Executive Officer |
