CORRESP 1 filename1.htm

 

September 15, 2015

 

VIA EDGAR

 

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Mail Stop 3720

Washington, D.C. 20549

 

Attention:                                         Mr. Larry Spirgel, Assistant Director

Ms. Lahdan Rahmati, Attorney-Adviser

 

Re:                             Acceleration Request of Boingo Wireless, Inc.

Registration Statement on Form S-3, filed September 11, 2015

(File No. 333-206894)

 

Ladies and Gentlemen:

 

Pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended, Boingo Wireless, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effectiveness of the above-referenced Registration Statement, to 4:00 p.m., Eastern Time, on Thursday, September 17, 2015, or as soon thereafter as practicable.

 

The Registrant hereby acknowledges that:

 

·                  should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·                  the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·                  the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

Thank you for your assistance.  If you should have any questions, please contact Ilan Lovinsky of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Registrant, at (858) 436-8030.

 

 

 

 

Very truly yours,

 

 

 

 

 

/s/ Peter Hovenier

 

Peter Hovenier

 

Chief Financial Officer