Correspondence 0001683168-23-008290 from AUDDIA INC. (AUUD)

AUDDIA INC.
Date: Nov. 17, 2023 · CIK: 0001554818 · Accession: 0001683168-23-008290

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File numbers found in text: 333-275441

Date

November 17, 2023

Author

Michael Lawless

Form

CORRESP

Company

AUDDIA INC.

Letter

Auddia Inc.

2100 Central Ave., Suite 200

Boulder, Colorado

November 17, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Austin Pattan

Re: Auddia Inc.

Registration Statement on Form S-1 (File No. 333-275441)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Auddia Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-275441) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 10:00 AM, eastern time, on November 21, 2023, or as soon as thereafter as is practicable.

Please contact Jennifer Porter, Esq. of Goodwin Procter LLP at (445) 207-7806 to provide notice of effectiveness, or if you have any questions or comments concerning this request.

[Remainder of the page intentionally left blank]

Very truly yours,
AUDDIA INC.

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CORRESP
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filename1.htm

Auddia Inc.

2100 Central Ave., Suite 200

Boulder, Colorado
80301

November 17, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Austin Pattan

 Re: Auddia Inc.

    Registration Statement on Form S-1
(File No. 333-275441)

Ladies and Gentlemen:

Pursuant to Rule 461
under the Securities Act of 1933, as amended, Auddia Inc. (the “Company”) hereby requests that the effective
date of the Company’s Registration Statement on Form S-1 (File No. 333-275441) (the “Registration Statement”)
be accelerated so that the Company’s Registration Statement will become effective at 10:00 AM, eastern time, on November 21, 2023,
or as soon as thereafter as is practicable.

Please contact Jennifer Porter, Esq.
of Goodwin Procter LLP at (445) 207-7806 to provide notice of effectiveness, or if you have any questions or comments concerning this
request.

[Remainder of the page intentionally left blank]

      1

    Very truly yours,

    AUDDIA INC.

    By:
     /s/ Michael Lawless

    Name:
    Michael Lawless

    Title:
    Chief Executive Officer

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