TEXT-EXTRACT 2 filename2.txt November 14, 2024 Lynn Zhao Chief Financial Officer Socket Mobile, Inc. 40675 Encyclopedia Cir. Fremont, CA 94538 Re: Socket Mobile, Inc. Registration Statement on Form S-3 Filed November 12, 2024 File No. 333-283136 Dear Lynn 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 Edwin Kim at 202-551-3297 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Erika Muhl, Esq.