0001144204-19-019467.txt : 20190515 0001144204-19-019467.hdr.sgml : 20190515 20190412131111 ACCESSION NUMBER: 0001144204-19-019467 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190412 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Digital Turbine, Inc. CENTRAL INDEX KEY: 0000317788 STANDARD INDUSTRIAL CLASSIFICATION: PATENT OWNERS & LESSORS [6794] IRS NUMBER: 222267658 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 NUECES STREET CITY: AUSTIN STATE: TX ZIP: 78701 BUSINESS PHONE: (512) 387-7717 MAIL ADDRESS: STREET 1: 111 NUECES STREET CITY: AUSTIN STATE: TX ZIP: 78701 FORMER COMPANY: FORMER CONFORMED NAME: Mandalay Digital Group, Inc. DATE OF NAME CHANGE: 20120207 FORMER COMPANY: FORMER CONFORMED NAME: NeuMedia, Inc. DATE OF NAME CHANGE: 20100514 FORMER COMPANY: FORMER CONFORMED NAME: Mandalay Media, Inc. DATE OF NAME CHANGE: 20071109 CORRESP 1 filename1.htm

Digital Turbine, Inc.
111 Nueces Street

Austin, Texas 78701

April 12, 2019

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Attention:

Mr. Mitchell Austin

Ms. Jan Woo

Re:

Digital Turbine, Inc.

Registration Statement on Form S-3

File No. 333-230785

Dear Sir or Madam:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Digital Turbine, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated so that the Registration Statement may become effective on Tuesday, April 16, 2019, at 10:00 a.m. (Washington D.C. time), or as soon thereafter as may be practicable.

We request that we be notified of such effectiveness by a telephone call to Ben D. Orlanski of Manatt, Phelps & Phillips, LLP at 310-312-4126.

	Very truly yours,

	DIGITAL TURBINE, INC.


	By: /s/ Barrett Garrison
	Name: Barrett Garrison
	Title: Chief Financial Officer