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SEC Company Response from Turtle Beach Corp (TBCH) (CIK 0001493761) (TBCH) — Aug 10, 2018

Turtle Beach Corp (TBCH) (CIK 0001493761)
Date: Aug. 10, 2018 · CIK: 0001493761 · Accession: 0001193125-18-245403

AI Filing Summary & Sentiment

File numbers found in text: 333-226622

Date
August 10, 2018
Author
/s/ John T. Hanson
Form
CORRESP
Company
Turtle Beach Corp (TBCH) (CIK 0001493761)

Letter

VIA EDGAR Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Re: Turtle Beach Corporation Registration Statement on Form S-3 (File No. 333-226622)

Dear Mr. Spirgel:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Turtle Beach Corporation (the “Company”) hereby requests that the effectiveness of the above-captioned Registration Statement be accelerated so that it will become effective as of 4:00 p.m. Eastern Time on August 13, 2018, or as soon thereafter as practicable.

If you have any questions, or if you require additional information, please do not hesitate to contact Greg Schernecke of Dechert LLP at (215) 994-2687.

Sincerely,
/s/ John T. Hanson

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 August 10, 2018

VIA EDGAR

 Larry Spirgel

Assistant Director

 Division of Corporation Finance

U.S. Securities & Exchange Commission

 100 F Street, NE

 Washington, D.C. 20549

Re:
 Turtle Beach Corporation

Registration Statement on Form S-3 (File
No. 333-226622)

 Dear Mr. Spirgel:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Turtle Beach Corporation (the
“Company”) hereby requests that the effectiveness of the above-captioned Registration Statement be accelerated so that it will become effective as of 4:00 p.m. Eastern Time on August 13, 2018, or as soon thereafter as practicable.

 If you have any questions, or if you require additional information, please do not hesitate to contact Greg Schernecke of Dechert LLP at
(215) 994-2687.

 Sincerely,

/s/ John T. Hanson

 John T. Hanson, Chief Financial Officer,
Turtle Beach Corporation

Cc:
 Joshua Shainess

Juergen Stark

 Turtle Beach
Corporation