| 1975 South Grant Street | VIA EDGAR | |
| Suite 750 | ||
| San Mateo, CA 94402 |
May 9, 2019
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C., 20549
| Attn: | Joshua Shainess Celeste M. Murphy Kathryn Jacobson Lisa Etheredge | |
| Re: | Sonim Technologies, Inc. Registration Statement on Form S-1 File No. 333-230887 | |
| Acceleration Request | ||||
| Requested Date: |
Thursday, May 9, 2019 | |||
| Requested Time: |
4:00 P.M. Eastern Daylight Time | |||
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-230887) (the “Registration Statement”) to become effective on May 9, 2019, at 4:00 p.m., Eastern Daylight Time, or as soon thereafter as is practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the Commission (the “Staff”). The Registrant hereby authorizes each of Jon Gavenman and Milson Yu of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with Jon Gavenman of Cooley LLP, counsel to the Registrant, at (650) 843-5055, or in his absence, Milson Yu of Cooley LLP at (650) 843-5296.
Cooley LLP 3175 Hanover Street Palo Alto, CA 94304-1130
t: (650) 843-5000 f: (650) 849-7400 cooley.com