October 26, 2017
Mr. Paul Fischer
Staff Attorney
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Mail Stop 3720
| Re: | Sierra Wireless, Inc. |
Registration Statement on FormF-4
FileNo. 333-220512
Dear Mr. Fischer:
Sierra Wireless, Inc., a corporation currently incorporated under the federal laws of Canada (the “Company”), hereby requests, pursuant to Rule 461(a) under the Securities Act of 1933, as amended, that the effective date of the Company’s registration statement (the “Registration Statement”) on FormF-4 (FileNo. 333-220512) be accelerated by the Securities and Exchange Commission (the “Commission”) to 4:00 pm, Eastern Time, on Monday October 30, 2017, or as soon thereafter as practicable.
We request that we be notified of such effectiveness by a telephone call to Riccardo Leofanti of Skadden, Arps, Slate, Meagher & Flom LLP, the Company’s counsel, at (416)777-4700 and that such effectiveness also be confirmed in writing.
| Very truly yours, | ||
| SIERRA WIRELESS, INC. | ||
| By: | /s/ David G. McLennan | |
Name: David G. McLennan Title: Chief Financial Officer and Corporate Secretary | ||
