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                 June 13, 2023

       Kevin Mills
       Chief Executive Officer
       Socket Mobile, Inc.
       40675 Encyclopedia Cir.
       Fremont, CA 94538

                                                        Re: Socket Mobile, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed June 6, 2023
                                                            File No. 333-272454

       Dear Kevin Mills:

              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 Marion Graham, Staff Attorney, at (202) 551-6521
or Matthew Derby,
       Legal Branch Chief, at (202) 551-3334 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology