Aerkomm Inc.
921 Incline Way #39
Incline Village, NV 89451
April 12, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: | Mr. Joshua Shainess, Attorney-Adviser |
Re: | Aerkomm Inc. |
Registration Statement on Form S-1
File No. 333-222208
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Dear Mr. Shainess:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Aerkomm Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-222208), as amended (the “Registration Statement”), so that it may become effective at 5:00 p.m. Eastern Daylight Time on April 13, 2018. By separate letter, the underwriter of the issuance of the securities being registered joins this request for acceleration.
The Registrant hereby authorizes Paul C. Levites, of Bevilacqua PLLC, to orally modify or withdraw this request for acceleration.
We request that we be notified of such effectiveness by a telephone call to Mr. Levites at (202) 869-0888 ext. 103, or in his absence Lou Bevilacqua, of Bevilacqua PLLC, at (202) 869-0888 ext. 100. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of such Registration Statement be sent to Bevilacqua PLLC, attention: Paul C. Levites, via email atpaul@bevilacquapllc.com.
Best regards,
AERKOMM INC. | |
/s/ Jeffrey Wun | |
Jeffrey Wun | |
Chief Executive Officer |
cc: Paul C. Levites, Bevilacqua PLLC