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CORRESP Filing

AUDDIA INC.
Date: Sept. 11, 2025 · CIK: 0001554818 · Accession: 0001683168-25-006855

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File numbers found in text: 333-289213

Date
September 11, 2025
Author
/s/ John Mahoney
Form
CORRESP
Company
AUDDIA INC.

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Registration Statement on Form S-3 (File No. 333-289213) Acceleration Request: Requested Date: September 16, 2025 Requested Time: 10:00 A.M. Eastern Time

Dear Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Auddia Inc. (the "Company") hereby requests that the Registration Statement on Form S-3 (File No. 333-289213) (the "Registration Statement") be declared effective at the "Requested Date" and "Requested Time" set forth above or as soon thereafter as practicable.

Sincerely,
Auddia Inc.

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CORRESP
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 AUDDIA INC.

 1680 38 th Street, Suite 130

 BOULDER, CO 80301

 VIA EDGAR

 September 11, 2025

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Re:
 Auddia Inc.

 Registration Statement on Form S-3 (File No. 333-289213)

 Acceleration Request:

 Requested Date: September 16, 2025

 Requested Time: 10:00 A.M. Eastern Time

 Dear Ladies and Gentlemen:

 Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Auddia Inc. (the "Company") hereby requests that the Registration
Statement on Form S-3 (File No. 333-289213) (the "Registration Statement") be declared effective at the "Requested Date"
and "Requested Time" set forth above or as soon thereafter as practicable.

 Sincerely,

 Auddia Inc.

 /s/ John Mahoney

 John Mahoney

 Chief Financial Officer