January 22, 2024
VIA EMAIL AND EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Sarah Sidwell |
| Division of Corporation Finance | |
| Office of Manufacturing |
| Re: | PowerFleet, Inc. | |
| Registration Statement on Form S-4 | ||
| File No. 333-275648 |
Ladies and Gentlemen:
On behalf of PowerFleet, Inc. (the “Company”), we enclose the Company’s request for acceleration of the above-referenced Registration Statement to 4:00 p.m., Eastern Time, on Wednesday, January 24, 2024, or as soon as practicable thereafter.
Please advise the undersigned of the effectiveness of the Registration Statement.
| Very truly yours, | |
/s/ Honghui Yu | |
| Honghui Yu |
| cc: | Mr. Steve Towe |
| Mr. David Wilson |
123 Tice Boulevard
Woodcliff Lake, New Jersey 07677
January 22, 2024
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Sarah Sidwell |
| Division of Corporation Finance | |
| Office of Manufacturing |
| Re: | PowerFleet, Inc. | |
| Registration Statement on Form S-4 | ||
| File No. 333-275648 |
Ladies and Gentlemen:
PowerFleet, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on Wednesday, January 24, 2024, or as soon as practicable thereafter.
| Very truly yours, | ||
| POWERFLEET, INC. | ||
| By: | /s/ David Wilson | |
| David Wilson | ||
| Chief Financial Officer | ||