corresp
SYNCHRONOSS TECHNOLOGIES, INC.
750 Route 202 South, Suite 600
Bridgewater, New Jersey 08807
April 13, 2010
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Mail Stop 4561
Attention: Katherine Wray
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Re:
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Synchronoss Technologies, Inc. |
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Registration Statement on Form S-3 |
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(File No. 333-164619 Filed February 1, 2010) |
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Acceleration Request |
Dear Ms. Wray:
Synchronoss Technologies, Inc. (the Company) hereby requests that the Securities and
Exchange Commission (the Commission) take appropriate action to make the above-referenced
Registration Statement on Form S-3 effective at 4:30 p.m., Eastern Standard Time, on April 14, 2010
or as soon as possible thereafter. In connection with such request, the Company hereby
acknowledges that:
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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; |
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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 and accuracy of the disclosure in the filing; and |
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the Company may not assert 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. |
The Company hereby authorizes Marc Dupré of Gunderson Dettmer Stough Villeneuve Franklin &
Hachigian, LLP, our outside counsel, to orally modify or withdraw this request for acceleration.
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Please provide a copy of the Commissions order declaring the Registration Statement effective
to Marc Dupré at Gunderson Dettmer, 850 Winter Street, Waltham, Massachusetts, 02451. If possible,
please also send such order by facsimile to the attention of Marc Dupré at (781) 622-1622.
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Sincerely,
SYNCHRONOSS TECHNOLOGIES, INC.
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/s/ Lawrence R. Irving
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Lawrence R. Irving |
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Chief Financial Officer |
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cc:
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Ronald Prague, Esq., Synchronoss Technologies, Inc. |
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Marc Dupré, Esq., Gunderson Dettmer |