SONIM TECHNOLOGIES INC — Capital/Financing Update 2024

Apr 30, 2024

CORRESP 1 filename1.htm

VIA EDGAR

April 30, 2024

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:
Registration
Statement on Form S-3
File
No. 333-278577

| Acceleration
Request | |
| --- | --- |
| Requested
Date: | May
3, 2024 |
| Requested
Time: | 4:01
p.m., Eastern Time |

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), Sonim Technologies, Inc. (the “ Company ”) hereby requests the Securities and Exchange Commission take appropriate action to cause the above-referenced registration statement (the “ Registration Statement ”) to become effective on May 3, 2024, at 4:01 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Venable LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Venable LLP, by calling William N. Haddad at (212) 503-9812 or, in his absence, Kirill Y. Nikonov at (212) 218-2245.

| Very
truly yours, | |
| --- | --- |
| SONIM
TECHNOLOGIES, INC. | |
| By: | /s/
Hao (Peter) Liu |
| Name: | Hao
(Peter) Liu |
| Title: | Chief
Executive Officer |

cc:
Kirill
Y. Nikonov, Venable LLP

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