-----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, AcqsLr87zW88wZQ93Hs4as1WpY+2/pLhPm3+Nu96Hk2mpzSdHt1U+L7AGnbiYkJf 8TlKmzINbjOFpbyOhyTZ2g== 0000950123-09-013392.txt : 20090827 0000950123-09-013392.hdr.sgml : 20090827 20090611173000 ACCESSION NUMBER: 0000950123-09-013392 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20090611 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SMITH MICRO SOFTWARE INC CENTRAL INDEX KEY: 0000948708 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 330029027 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 51 COLUMBIA STREET 2: STE 200 CITY: ALISO VIEJO STATE: CA ZIP: 92656 BUSINESS PHONE: 9493625800 MAIL ADDRESS: STREET 1: 51 COLUMBIA STREET 2: STE 200 CITY: ALISO VIEJO STATE: CA ZIP: 92656 CORRESP 1 filename1.htm corresp
     
(REEDSMITH)
  Reed Smith LLP
355 South Grand Avenue, Suite 2900
Los Angeles, CA 90071-1514
Telephone: +1 213 457 8000
Allen Z. Sussman
Email: asussman@reedsmith.com
  Facsimile: +1 213 457 8080
Mobile: +1 310 503 2020
June 11, 2009
Via Edgar
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, NE
Washington, DC 20549
Attention: Jan Woo, Esq.
               Re:   Smith Micro Software, Inc. (File No. 000-26536)
Comment Letter dated May 28, 2009
Form 10-K and Form 10-K/A for the Fiscal Year Ended December 31, 2008
Dear Ms. Woo:
     We are counsel to Smith Micro Software, Inc. (the “Company”) in connection with a comment letter received from the Staff of the Securities and Exchange Commission dated May 28, 2009. On behalf of the Company, we are writing to respectfully request an extension of time to respond to the Staff’s comments. We anticipate being able to file a full response letter by no later than Wednesday, June 17, 2009.
     If you have any questions concerning the foregoing, please do not hesitate to contact the undersigned at the number indicated above.
Very truly yours,
(SIGNATURE)
Allen Z. Sussman
NEW YORK LONDON LOS ANGELES PARIS SAN FRANCISCO WASHINGTON, D.C. u PHILADELPHIA PITTSBURGH OAKLAND
MUNICH PRINCETON FALLS CHURCH WILMINGTON NEWARK MIDLANDS, U.K. CENTURY CITY RICHMOND LEESBURG
r e e d s m i t h . c o m

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