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April 6, 2026
Eric B. Stang
President and Chief Executive Officer
Ooma, Inc.
525 Almanor Ave, Suite 200
Sunnyvale, CA 94085
Re: Ooma, Inc.
Registration Statement on Form S-3
Filed April 6, 2026
File No. 333-294890
Dear Eric B. Stang:
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 Jan Woo at 202-551-3453 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Technology
cc: William L. Hughes