# EDGAR Filing Document

**Accession Number:** 0000909494
**File Stem:** 0000000000-23-001071
**Filing Date:** 2023-2
**Character Count:** 2189
**Document Hash:** 8b280c62bb01a6b97ef9d8a783ebca78
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001071.hdr.sgml**: 20230303

**ACCESSION NUMBER**: 0000000000-23-001071

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230202

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TUCOWS INC /PA/
- **CENTRAL INDEX KEY:** 0000909494
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **IRS NUMBER:** 232707366
- **STATE OF INCORPORATION:** PA
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 96 MOWAT AVENUE
- **CITY:** TORONTO
- **STATE:** A6
- **ZIP:** M6K 3M1
- **BUSINESS PHONE:** 4165385478

**MAIL ADDRESS:**
- **STREET 1:** 96 MOWAT AVENUE
- **CITY:** TORONTO
- **STATE:** A6
- **ZIP:** M6K 3M1

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** INFONAUTICS INC
- **DATE OF NAME CHANGE:** 19960426

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** INFONAUTICS CORP
- **DATE OF NAME CHANGE:** 19960315

## Text-Extract

```

United States securities and exchange commission logo

                      February 2, 2023

       Davinder Singh
       Chief Financial Officer
       Tucows Inc.
       96 Mowat Avenue
       Toronto, Ontario M6K 3M1
       Canada

                                                        Re: Tucows Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Form 10-Q for the
Fiscal Year Ended September 30, 2022
                                                            File No. 001-32600

       Dear Davinder Singh:

              We have completed our review of your filings. 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.

                      Sincerely,

                      Division of Corporation Finance

                      Office of Technology

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._