April 15, 2021
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention: Matthew Derby
Re: | Socket Mobile, Inc. |
Registration Statement on Form S-3
Filed April 12, 2021
File No. 333-255186
Acceleration Request
Requested Date: April 19, 2021
Requested Time: 4:00 PM Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Socket Mobile, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-255186) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Company may request by telephone to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”). The Company hereby authorizes Herbert P. Fockler of Wilson Sonsini Goodrich & Rosati, Professional Corporation, counsel for the Company, to make such request on the Company’s behalf.
The Company requests that it be notified of the effectiveness of the Registration Statement by telephone to Herbert P. Fockler of Wilson Sonsini Goodrich & Rosati, Professional Corporation, at (650) 714-8504.
Please direct any questions or comments regarding this acceleration request to Herbert P. Fockler at (650) 714-8504.
*****
Sincerely,
SOCKET MOBILE, INC.
By: /s/ Lynn Zhao
Lynn Zhao
Vice President of Finance and Administration, Chief Financial Officer (Principal Financial and Accounting Officer)
cc: Herbert P. Fockler, Esq.
Wilson Sonsini Goodrich & Rosati, Professional Corporation