-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, NfZqkpgeXbtT97sgDgOb3uxGiqM0fuj53jKLd5E735KBhY39osNtApoqwiMChRms SjzomRFelsC51fQiSzZUsA== 0001144204-06-005273.txt : 20060926 0001144204-06-005273.hdr.sgml : 20060926 20060213075545 ACCESSION NUMBER: 0001144204-06-005273 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WAVE WIRELESS CORP CENTRAL INDEX KEY: 0000935493 STANDARD INDUSTRIAL CLASSIFICATION: RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663] IRS NUMBER: 770289371 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1996 LUNDY AVENUE STREET 2: FORMERLY P-COM INC. CITY: SAN JOSE STATE: CA ZIP: 95131 BUSINESS PHONE: 408.943.4200 MAIL ADDRESS: STREET 1: 1996 LUNDY AVENUE CITY: SAN JOSE STATE: CA ZIP: 95131 FORMER COMPANY: FORMER CONFORMED NAME: P COM INC DATE OF NAME CHANGE: 19980109 CORRESP 1 filename1.htm

WAVE WIRELESS CORPORATION
1996 Lundy Avenue
San Jose, California 95131
 
February 13, 2006
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
 
Attention: Mr. Al Pappas
 
      Re: 
 Wave Wireless Corporation
Amendment No. 1 to Registration Statement on Form S-4
File No. 333-131357
 
Dear Mr. Pappas:
 
On behalf of Wave Wireless Corporation (the “Company”), the undersigned hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-4 to 10:00 a.m., Eastern Standard Time, or as soon as practicable thereafter on Monday February 13, 2006.
 
In making this request, the Company 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 Company from its full responsibility for the adequacy of the disclosure in the filing; and
 
·  
the Company 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.
 
Please contact me if you have any questions.
 
 
   Very truly yours,
   
   /s/ Daniel W. Rumsey
   Daniel W. Rumsey
   Acting Chief Executive Officer
 
 
 
 
 
 

 
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