Phunware, Inc.
7800 Shoal Creek Boulevard #230 South
Austin, TX 78757
May 13, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
Office of Information Technologies and Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Edwin Kim, Staff Attorney
Re: | Phunware, Inc. Registration Statement on Form S-1 Filed February 5, 2019, as amended File No. 333-229524 |
Dear Mr. Kim:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Phunware, Inc. hereby requests acceleration of the effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. Eastern Time on May 14, 2019, or as soon as thereafter practicable.
Very truly yours, | ||
/s/ Alan S. Knitowski | ||
Chief Executive Officer | ||
cc: | Barbara Jacobs, Assistant Director Alan S. Knitowski, CEO | |
Scott Murano, Wilson Sonsini Goodrich & Rosati Eric Hsu, Wilson Sonsini Goodrich & Rosati Mitzi Chang, Goodwin Procter Mark Schonberger, Goodwin Procter |