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                           April 9, 2024

       Steven Gatoff
       Chief Financial Officer
       Inseego Corp.
       9710 Scranton Road, Suite 200
       San Diego, CA 92121

                                                        Re: Inseego Corp.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2023
                                                            Form 8-K filed
February 21, 2024
                                                            File No. 001-38358

       Dear Steven Gatoff:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments.

              Please respond to this letter within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe a
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this letter, we may have additional comments.

       Form 8-K filed on February 21, 2024

       Exhibit 99.1, page 1

   1.                                                   We note you present the
non-GAAP measure, Adjusted EBITDA, but do not present the
                                                        most directly
comparable GAAP measure, Net loss, with equal or greater prominence.
                                                        For each non-GAAP
financial measure you present, please present the most
                                                        directly comparable
GAAP measure with equal or greater prominence as required by Item
                                                        10(e)(1)(i)(A) of
Regulation S-K and Question 102.10 of the Division of
                                                        Corporation Finance   s
Compliance & Disclosure Interpretations on Non-GAAP Financial
                                                        Measures.
   2.                                                   We note you present
several non-GAAP measures that include adjustments for "inventory
                                                        adjustment - E&O and
contract manufacturer liability" and "write-off of capitalized
                                                        inventory fees". It
appears these non-GAAP adjustments related to inventory represent
                                                        normal operating
expenses necessary to operate your business and are not consistent
                                                        with the guidance in
Question 100.01 of the Division of Corporation Finance's
                                                        Compliance & Disclosure
Interpretations on Non-GAAP Financial Measures. Please
 Steven Gatoff
Inseego Corp.
April 9, 2024
Page 2
         revise future filings to no longer exclude these adjustments from any
non-GAAP
         performance measure or explain why you believe the adjustments are
appropriate.

       In closing, 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 Jeffrey Gordon at 202-551-3866 or Anne McConnell at
202-551-3709
with any questions.



FirstName LastNameSteven Gatoff                             Sincerely,
Comapany NameInseego Corp.
                                                            Division of
Corporation Finance
April 9, 2024 Page 2                                        Office of
Manufacturing
FirstName LastName