Correspondence 0001193125-22-284613 from Sonendo, Inc. (SONX) (CIK 0001407973) (SONX)
Sonendo, Inc. (SONX) (CIK 0001407973)
Date: Nov. 14, 2022 · CIK: 0001407973 · Accession: 0001193125-22-284613
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CORRESP 1 filename1.htm CORRESP SONENDO, INC. 26061 Merit Circle, Suite 102 Laguna Hills, CA 92653 (949) 766-3636 November 14, 2022 VIA EDGAR United States Securities and Exchange Commission Division of Corporate Finance 100 F Street, NE Washington, D.C. 20549 Attention: Sean Healy Re: Sonendo, Inc. (the “Registrant”) - Request for Acceleration Registration Statement on Form S-3 File No. 333- 268174 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the Registrant hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333- 268174) (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern Standard Time on Wednesday, November 16, 2022, or as soon thereafter as practicable. The Registrant hereby authorizes each of Wendy Grasso and Danielle Carbone of Reed Smith LLP, attorneys for the Registrant, to orally modify or withdraw this request for acceleration. The Registrant requests that it be notified of such effectiveness by a telephone call to Wendy Grasso at (212) 549-0216 or, in her absence, Danielle Carbone at (212) 549-0229. SONENDO, INC. By: /s/ Bjarne Bergheim Name: Bjarne Bergheim Title: Chief Executive Officer