TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 12, 2020 Lynn Zhao Chief Financial Officer Socket Mobile, Inc. 39700 Eureka Drive Newark, CA 94560 Re: Socket Mobile, Inc. Registration Statement on Form S-3 Filed November 5, 2020 File No. 333-249873 Dear Ms. Zhao: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Matthew Derby, Staff Attorney, at (202) 551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Herbert P. Fockler