# EDGAR Filing Document

**Accession Number:** 0000948708
**File Stem:** 0001437749-25-026584
**Filing Date:** 2025-8
**Character Count:** 2832
**Document Hash:** 50794c871212632b4ba29753038c8ae5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-25-026584.hdr.sgml**: 20250915

**ACCESSION NUMBER**: 0001437749-25-026584

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250813

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SMITH MICRO SOFTWARE, INC.
- **CENTRAL INDEX KEY:** 0000948708
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 330029027
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 5800 CORPORATE DRIVE
- **CITY:** PITTSBURGH
- **STATE:** PA
- **ZIP:** 15237
- **BUSINESS PHONE:** 4128375300

**MAIL ADDRESS:**
- **STREET 1:** 5800 CORPORATE DRIVE
- **CITY:** PITTSBURGH
- **STATE:** PA
- **ZIP:** 15237

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SMITH MICRO SOFTWARE, INC
- **DATE OF NAME CHANGE:** 20181023

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SMITH MICRO SOFTWARE INC
- **DATE OF NAME CHANGE:** 19950731

![logo.jpg](logo.jpg)

August 13, 2025

*<u>VIA EDGAR</u>*

United States Securities and Exchange Commission

Division of Corporation Finance, Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

Attention: Kathleen Krebs

---

| | |
|:---|:---|
| **Re:** | **Acceleration Request of Smith Micro Software, Inc.**  |
|  | **Registration Statement on Form S-1** |
|  | **Filed August 7, 2025** |
|  | **File No. 333-289351** |
|  | **Request for Acceleration of Effectiveness** |

---

Dear Ms. Krebs:

Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, Smith Micro Software, Inc. (the "Company") hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-289351), so that it may become effective on August 15, 2025 at 5:00 p.m., Eastern Time, or as soon thereafter as practicable. The Company hereby authorizes Brian Novosel, Esq., and Jennifer Minter, Esq. of Buchanan Ingersoll & Rooney PC, counsel to the Company, to orally modify or withdraw this request for acceleration.

Please contact Brian Novosel of Buchanan Ingersoll & Rooney PC, counsel to the Company, at (412) 562-5266, or in his absence, Jennifer Minter at (412) 562-8444, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

---

| | |
|:---|:---|
| Sincerely, | Sincerely, |
| Smith Micro Software, Inc. | Smith Micro Software, Inc. |
| By: | /s/ Timothy C. Huffmyer |
|  | Timothy C. Huffmyer |
|  | Vice President, Chief Operating Officer, Chief Financial Officer<br> and Treasurer |

---

cc: William W. Smith, Jr., Chairman of the Board, President and Chief Executive Officer