Smith Micro Software (SMSI) 8-K Changes in Registrant.s Certifying Accountant

EXHIBIT 99.1

[DELOITTE LOGO]	Deloitte & Touche LLP	695 Town Center Drive
	Accountants and Consultants	Suite 1200
		Costa Mesa, CA 92626-7188

May 23, 2005

Mr. Sam Gulko, Audit Committee Chair
Mr. William W. Smith, Jr., Chairman of the Board, President and Chief Executive Officer
Mr. Robert W. Scheussler, Chief Financial Officer
Smith Micro Software, Inc.
51 Columbia, Suite 200
Aliso Viejo, CA 92656-1456

Dear Messrs. Gulko, Smith and Scheussler,

This is to confirm that the client-auditor relationship between Smith Micro Software, Inc. (Commission file No. 0-26536) and Deloitte & Touche LLP has ceased.

Sincerely,
/s/ Deloitte & Touche LLP

cc:  Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
Also via fax 202-942-9656