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
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File numbers found in text: 333-226622
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CORRESP 1 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