[Wavecom letterhead]
790809-600015 | November 14, 2008 |
VIA HAND DELIVERY AND EDGAR CORRESPONDENCE
United States Securities and Exchange Commission
One Station Place
100 F Street, NE
Washington, D.C. 20549-3628
Attention: Ms. Christina Chalk, Division of Corporation Finance
Re: | Wavecom S.A. | |
Schedule 14D-9 filed on October 31, 2008 | ||
Amendment No. 1 to Schedule 14D-9 filed on November 7, 2008 | ||
SEC File No. 5-50760 |
Dear Ms. Chalk:
In connection with the above-captioned Schedule 14D-9 filed on October 31, 2008 and Amendment No. 1 to Schedule 14D-9 filed on November 7, 2008 of Wavecom S.A. (the “Company”) and your letter to Linda Hesse of Jones Day, dated November 10, 2008, with respect thereto, the Company acknowledges that:
- | it is responsible for the adequacy and accuracy of the disclosure in the filing; |
- | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
- | it may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Should you have any questions or comments, please contact Linda Hesse at 33 1 56 59 39 39 or Steve Gillette at (650) 739-3997. Thank you for your assistance.
[signature page to follow]
Wavecom S.A.
SEC File No. 5-50760
November 14, 2008
Page 2
Sincerely, | ||
Wavecom S.A. | ||
By: | /s/ Ronald D. Black | |
Name: | Ronald D. Black | |
Title: | Chief Executive Officer |
cc: | Michel Alard | |
Wavecom | ||
Linda Hesse, Esq. | ||
Stephen Gillette, Esq. | ||
Jones Day |