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January 2, 2020
Eric B. Stang
President and Chief Executive Officer
Ooma, Inc.
525 Almanor Avenue
Suite 200
Sunnyvale, CA 94085
Re: Ooma, Inc.
Registration Statement on Form S-3
Filed December 23, 2019
File No. 333-235673
Dear Mr. Stang:
This is to advise you that we have not reviewed and will not review your
registration
statement.
Please refer to Rule 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 Bernard Nolan, Attorney-Adviser, at (202) 551-6515 with
any questions.
Sincerely,
Division of
Corporation Finance
Office of
Technology
cc: Andrew D. Thorpe