United States securities and exchange commission logo




                                                                                
                     May 8, 2024

       Steven Gatoff
       Chief Financial Officer
       Inseego Corp.
       9710 Scranton Road, Suite 200
       San Diego, CA 92121

                                                        Re: Inseego Corp.
                                                            Form 10-K for the 
Fiscal Year Ended December 31, 2023
                                                            File No. 001-38358

       Dear Steven Gatoff:

              We have completed our review of your filing. 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.



                                                                                
                     Sincerely,

                                                                                
                     Division of Corporation Finance
                                                                                
                     Office of Manufacturing