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                 April 16, 2021

       Kevin Mills
       Chief Executive Officer
       Socket Mobile, Inc.
       39700 Eureka Drive
       Newark, CA 94560

                                                        Re: Socket Mobile, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed April 12,
2021
                                                            File No. 333-255186

       Dear Mr. Mills:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

             Please contact Matthew Derby, Staff Attorney, at (202) 551-3334 or
Jan Woo, Legal
       Branch Chief, at (202) 551-3453 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Herbert P. Fockler