# EDGAR Filing Document

**Accession Number:** 0001327688
**File Stem:** 0001193125-26-145608
**Filing Date:** 2026-4
**Character Count:** 2208
**Document Hash:** ddf1218bf5c01436035a70edabee0c51
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-145608.hdr.sgml**: 20260508

**ACCESSION NUMBER**: 0001193125-26-145608

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260407

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** OOMA INC
- **CENTRAL INDEX KEY:** 0001327688
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0131

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 525 ALMANOR AVENUE
- **STREET 2:** SUITE 200
- **CITY:** SUNNYVALE
- **STATE:** CA
- **ZIP:** 94085
- **BUSINESS PHONE:** 6505666610

**MAIL ADDRESS:**
- **STREET 1:** 525 ALMANOR AVENUE
- **STREET 2:** SUITE 200
- **CITY:** SUNNYVALE
- **STATE:** CA
- **ZIP:** 94085

![img199525375_0.jpg](img199525375_0.jpg)

April 7, 2026

***VIA EDGAR***

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

**Re: Ooma, Inc.**

**Registration Statement on Form S-3**

**Filed April 6, 2026**

**File No. 333-294890**

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant, Ooma, Inc., a Delaware corporation (the "**Registrant**"), hereby requests that the above-referenced Registration Statement on Form S-3 (the "**Registration Statement**") be declared effective at 4:00 p.m., New York City time, on April 10, 2026 or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Orrick, Herrington & Sutcliffe LLP, by calling William Hughes at (415) 773-5720.

Thank you for your assistance in this matter.

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| |
|:---|
| &nbsp;&nbsp;Kind regards, |
| &nbsp;&nbsp;**OOMA, INC.** |
| &nbsp;&nbsp;By: <u>/s/ Jenny Yeh</u> |
| &nbsp;&nbsp;Name: Jenny Yeh |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Title: Senior Vice President and <br>Chief Legal Officer |

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cc: William Hughes, Orrick, Herrington & Sutcliffe LLP

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