CORRESP 1 filename1.htm S-3

EVOLVING SYSTEMS, INC.



9800 Pyramid Court, Suite 400

Englewood, Colorado 80112



April 8, 2021



VIA EDGAR



United States Securities

and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549



Attention:  Kathleen Krebs, Esq.



Re:      Evolving Systems, Inc.

Registration Statement on Form S-3

File No. 333-254728



Ladies and Gentlemen:



Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Evolving Systems, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:00  p.m., Eastern Time, on Monday,  April 12, 2021, or as soon thereafter as possible. 





 

 



EVOLVING SYSTEMS, INC.



 

 



By:

/s/ MATTHEW STECKER



Name:

Matthew Stecker



Title:

Chief Executive Officer