Smith Micro Software Inc.

The Aliso Viejo developer of Internet and communication software recorded a third-quarter net loss of $3.7 million, or 24 cents a share, compared with a net loss of $649,000, or 4 cents a share, for the 1998 third quarter. The 1999 figure included a one-time, noncash tax charge of $1.2 million related to deferred tax assets. Revenue declined 22% to $1.8 million.