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United States securities and exchange commission logo
September 14, 2023
Rebecca Clary
Vice President/ Chief Financial Officer
Globalstar, Inc.
1351 Holiday Square Blvd.
Covington, Louisiana 70433
Re: Globalstar, Inc.
Registration
Statement on Form S-1
Filed September 8,
2023
File No: 333-274440
Dear Rebecca Clary:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rules 460 and 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 Uwem Bassey, Staff Attorney at (202) 551-3433 or
Jan Woo, Legal
Branch Chief at (202) 551- 3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Arthur McMahon