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UPLOAD Filing

Turtle Beach Corp
Date: May 15, 2025 · CIK: 0001493761 · Accession: 0000000000-25-005201

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File numbers found in text: 333-287173

Date
May 15, 2025
Author
Division of
Form
UPLOAD
Company
Turtle Beach Corp

Letter

Re: Turtle Beach Corporation Registration Statement on Form S-3 Filed May 12, 2025 File No. 333-287173 Dear Cris Keirn:

May 15, 2025

Cris Keirn Chief Executive Officer Turtle Beach Corporation 15822 Bernardo Center Drive, Suite 105 San Diego, California 92127

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 Jenny O'Shanick at 202-551-8005 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Stephen M. Leitzell

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 15, 2025

Cris Keirn
Chief Executive Officer
Turtle Beach Corporation
15822 Bernardo Center Drive, Suite 105
San Diego, California 92127

 Re: Turtle Beach Corporation
 Registration Statement on Form S-3
 Filed May 12, 2025
 File No. 333-287173
Dear Cris Keirn:

 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 Jenny O'Shanick at 202-551-8005 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
cc: Stephen M. Leitzell
</TEXT>
</DOCUMENT>