Correspondence 0001437749-23-024781 from Genasys Inc. (GNSS) (CIK 0000924383) (GNSS)
Genasys Inc. (GNSS) (CIK 0000924383)
Date: Aug. 28, 2023 · CIK: 0000924383 · Accession: 0001437749-23-024781
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File numbers found in text: 333-274161
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CORRESP 1 filename1.htm gnss20230828_corresp.htm [Genasys Letterhead] August 28, 2023 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F. Street N.E. Washington, D.C. 20549 Attn: Mr. Thomas Jones Re: Genasys Inc. Registration Statement on Form S-3 Filed August 23, 2023 File No. 333-274161 REQUEST FOR ACCELERATION OF EFFECTIVENESS Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, Genasys Inc., a Delaware corporation (the “Registrant”) respectfully requests that the effective date of the above-referenced Registration Statement filed with the U.S. Securities and Exchange Commission (the “Commission”) be accelerated so that it may become effective at 5:00 p.m. (EST) on Tuesday, August 29, 2023, or as soon thereafter as practicable. The Registrant also requests that it be notified of such effectiveness by a telephone call to its outside counsel, Joshua E. Little, of the law firm Dentons Durham Jones Pinegar P.C., at (435) 986-7609, and that a copy of the written order from the Commission verifying the effective time and date of such Registration Statement be sent to its outside counsel via facsimile at (435) 628-1610 or by email at joshua.e.little@dentons.com. Sincerely, Genasys Inc. /s/ Dennis D. Klahn Dennis D. Klahn Chief Financial Officer