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December 14, 2022
Eric Stang
Chief Executive Officer
OOMA INC
525 Almanor Ave, Suite 200
Sunnyvale, CA 94085
Re: OOMA INC
Registration
Statement on Form S-3
Filed December 9,
2022
File No. 333-268733
Dear Eric 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 Kyle Wiley, Staff Attorney, at 202-344-5791 or
Jan Woo, Legal Branch
Chief, at 202-551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Bill Hughes