TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 8, 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 File No. 001-38358 Dear Steven Gatoff: We have completed our review of your filing. 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 Manufacturing