Correspondence 0001193125-23-140776 from Sonendo, Inc. (SONX) (CIK 0001407973) (SONX)
Sonendo, Inc. (SONX) (CIK 0001407973)
Date: May 10, 2023 · CIK: 0001407973 · Accession: 0001193125-23-140776
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CORRESP 1 filename1.htm CORRESP SONENDO, INC. 26061 Merit Circle, Suite 102 Laguna Hills, CA 92653 (949) 766-3636 May 10, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporate Finance 100 F Street, NE Washington, D.C. 20549 Attention: Jessica Ansart Re: Sonendo, Inc. (the “Registrant”) - Request for Acceleration Registration Statement on Form S-3 File No. 333- 270366 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- 270366) (as amended, the “Registration Statement”), so that it may become effective at 5:00 p.m. Eastern Standard Time on Friday, May 12, 2023, or as soon thereafter as practicable. The Registrant hereby authorizes Wendy Grasso 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. SONENDO, INC. By: /s/ Michael Watts Name: Michael Watts Title: Chief Financial Officer