# EDGAR Filing Document

**Accession Number:** 0001753368
**File Stem:** 0000000000-23-003298
**Filing Date:** 2023-3
**Character Count:** 3398
**Document Hash:** 8aacf0c21889c16a8d8fdc7cd7b29050
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-003298.hdr.sgml**: 20230510

**ACCESSION NUMBER**: 0000000000-23-003298

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230331

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Sangoma Technologies Corp
- **CENTRAL INDEX KEY:** 0001753368
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
- **IRS NUMBER:** 980642316
- **STATE OF INCORPORATION:** A6
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 100 RENFREW DRIVE, SUITE 100
- **CITY:** MARKHAM
- **STATE:** A6
- **ZIP:** L3R 9R6
- **BUSINESS PHONE:** 800-388-2475

**MAIL ADDRESS:**
- **STREET 1:** 100 RENFREW DRIVE, SUITE 100
- **CITY:** MARKHAM
- **STATE:** A6
- **ZIP:** L3R 9R6
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-23-037846

## Text-Extract

```

United States securities and exchange commission logo

                 March 31, 2023

       Norman Worthington
       Principal Executive Officer
       Sangoma Technologies Corp
       100 Renfrew Drive, Suite 100
       Markham, Ontario, L3R 9R6

                                                        Re: Sangoma
Technologies Corp
                                                            Registration
Statement on Form S-3
                                                            Filed March 29,
2023
                                                            File No. 333-270918

       Dear Norman Worthington:

              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 Kyle Wiley, Staff Attorney, at (202) 344-5791 or
Jan Woo, Legal Branch
       Chief, at (202) 551-3453 with any questions.

                 Sincerely,

                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Jared Kaplan

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 31, 2023

Norman Worthington
Principal Executive Officer
Sangoma Technologies Corp
100 Renfrew Drive, Suite 100
Markham, Ontario, L3R 9R6

**Re: Sangoma Technologies Corp**
**Registration Statement on Form S-3**
**Filed March 29, 2023**
**File No. 333-270918**

Dear Norman Worthington:

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 Kyle Wiley, Staff Attorney, at (202) 344-5791 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions.

Sincerely,

Division of Corporation Finance
Office of Technology

cc: Jared Kaplan