SEC Comment Letter for Turtle Beach Corp (TBCH) (CIK 0001493761) (TBCH) — Aug 10, 2018
Turtle Beach Corp (TBCH) (CIK 0001493761)
Date: Aug. 10, 2018 · CIK: 0001493761 · Accession: 0000000000-18-024787
AI Filing Summary & Sentiment
File numbers found in text: 333-226622
Letter
August 9, 2018 John T. Hanson Chief Financial Officer Turtle Beach Corporation 11011 Via Frontera, Suite A/B San Diego, CA 92127 Re:Turtle Beach Corporation Registration Statement on Form S-3 Filed August 6, 2018 File No. 333-226622 Dear Mr. Hanson: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Joshua Shainess, Attorney-Adviser, at (202) 551-7951 with any questions. Sincerely, Division of Corporation Finance Office of Telecommunications
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August 9, 2018
John T. Hanson
Chief Financial Officer
Turtle Beach Corporation
11011 Via Frontera, Suite A/B
San Diego, CA 92127
Re:Turtle Beach Corporation
Registration Statement on Form S-3
Filed August 6, 2018
File No. 333-226622
Dear Mr. Hanson:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Joshua Shainess, Attorney-Adviser, at (202) 551-7951 with any questions.
Sincerely,
Division of Corporation Finance
Office of Telecommunications