December 15, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Ooma, Inc. |
Registration Statement on Form S-3
Filed December 9, 2022
File No. 333-268733
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant, Ooma, Inc., a Delaware corporation (the “Registrant”), hereby requests that the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) be declared effective at 4:00 p.m., New York City time, on December 19, 2022 or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Orrick, Herrington & Sutcliffe LLP, by calling William Hughes at (415) 773-5720.
Thank you for your assistance in this matter.
| Kind regards, | ||
| OOMA, INC. | ||
| By: | /s/ Jenny Yeh | |
| Name: | Jenny Yeh | |
| Title: | Vice President and General Counsel | |
| cc: | William Hughes, Orrick, Herrington & Sutcliffe LLP |