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United States securities and exchange commission logo
August 14, 2023
Jorge Martell
Chief Financial Officer
OneSpan Inc.
121 West Wacker Drive, Suite 2050
Chicago, Illinois 60601
Re: OneSpan Inc.
Form 10-K for the
Fiscal Year Ended December 31, 2022
Filed February 28,
2023
File No. 000-24389
Dear Jorge Martell:
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 Technology