CORRESP Filing
Turtle Beach Corp
Date: May 15, 2025 · CIK: 0001493761 · Accession: 0001193125-25-120927
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-287173
Letter
Re: Turtle Beach Corporation Acceleration Request for Registration Statement on Form S-3 File No. 333-287173 Dear Ms. O’Shanick, Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), Turtle Beach Corporation (the “ Company ”) hereby requests that the effective date of the above-referenced registration statement (the “ Registration Statement ”) be accelerated to May 19, 2025, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Dechert LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Dechert LLP, by calling Stephen M. Leitzell at (215) 994-2621. If you have any questions regarding this request, please contact Stephen M. Leitzell of Dechert LLP at (215) 994-2621.
May 15, 2025 Office of Manufacturing Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549
Attention: Jenny O’Shanick
Sincerely, TURTLE BEACH
CORPORATION
/s/ Mark Weinswig
Show Raw Text
CORRESP 1 filename1.htm CORRESP May 15, 2025 Office of Manufacturing Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Jenny O’Shanick Re: Turtle Beach Corporation Acceleration Request for Registration Statement on Form S-3 File No. 333-287173 Dear Ms. O’Shanick, Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), Turtle Beach Corporation (the “ Company ”) hereby requests that the effective date of the above-referenced registration statement (the “ Registration Statement ”) be accelerated to May 19, 2025, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Dechert LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Dechert LLP, by calling Stephen M. Leitzell at (215) 994-2621. If you have any questions regarding this request, please contact Stephen M. Leitzell of Dechert LLP at (215) 994-2621. Sincerely, TURTLE BEACH CORPORATION /s/ Mark Weinswig Mark Weinswig Chief Financial Officer cc: Stephen M. Leitzell, Dechert LLP