April 8, 2021
VIA EDGAR
Asia Timmon-Pierce
Office of Manufacturing
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: | Sonim Technologies, Inc. |
Registration Statement on Form S-3 |
File No. 333-254440 |
Dear Ms. Timmons-Pierce:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Sonim Technologies, Inc. (the “Company”) hereby respectfully requests that the effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m. Eastern Time on April 12, 2021, or as soon thereafter as practicable. The Company respectfully requests that you notify C. Brophy Christensen of O’Melveny & Myers LLP of such effectiveness by telephone at (415) 984-8793.
If you have any questions or comments regarding the foregoing, please do not hesitate to contact me at (650) 378-8100 or by email at b.tirva@sonimtech.com.
Very truly yours, |
/s/ Robert Tirva |
Robert Tirva |