[Wavecom letterhead]
February 4, 2009
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 January 8, 2009
Amd. 1 to Sch. 14D-9 filed on January 14, 2009
Amd. 2 to Sch. 14D-9 filed on January 20, 2009
Amd. 3 to Sch. 14D-9 filed on January 23, 2009
Amd. 4 to Sch. 14D-9 filed on February 2, 2009
SEC File No. 5-50760
Dear Ms. Chalk:
In connection with the above-captioned Schedule 14D-9 filed on January 8, 2009, and Amendments No. 1, No. 2 , No. 3 and No. 4 thereto of Wavecom S.A. (the “Company”) and your letter to Daniel Mitz of Jones Day, dated January 27, 2009, 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. Thank you for your assistance.
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