SEC Comment Letter 0000000000-23-013810 to Turtle Beach Corp (TBCH)
Turtle Beach Corp
Date: Dec. 19, 2023 · CIK: 0001493761 · Accession: 0000000000-23-013810
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File numbers found in text: 001-35465
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United States securities and exchange commission logo
December 19, 2023
John Hanson
Chief Financial Officer
Turtle Beach Corp
44 South Broadway
4th Floor
White Plains, NY 10601
Re:Turtle Beach Corp
Form 10-K for Fiscal Year Ended December 31, 2022
File No. 001-35465
Dear John Hanson:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing