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SEC Company Response from Energous Corp (WATT) (CIK 0001575793) (WATT) — Mar 25, 2014

Energous Corp (WATT) (CIK 0001575793)
Date: March 25, 2014 · CIK: 0001575793 · Accession: 0001144204-14-017688

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File numbers found in text: 333-193522

Date
March 25, 2014
Author
/s/ Thomas Iwanski
Form
CORRESP
Company
Energous Corp (WATT) (CIK 0001575793)

Letter

Energous Corporation

303 Ray Street

Pleasanton, CA 94566

March 25, 2014

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Ajay Koduri

Re: Energous Corporation

Registration Statement on Form S-1

File No. 333-193522

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, registrant Energous Corporation (the “Company”) hereby respectfully requests that the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) be declared effective at 3:30 p.m., Eastern Time, on Thursday, March 27, 2014, or as soon thereafter as is practicable.

In connection with the foregoing request, the Company acknowledges that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
/s/ Thomas Iwanski

Show Raw Text
CORRESP
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filename1.htm

Energous Corporation

303 Ray Street

Pleasanton, CA 94566

March 25, 2014

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Ajay Koduri

 Re: Energous Corporation

Registration Statement on Form S-1

File No. 333-193522

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of
1933, as amended, registrant Energous Corporation (the “Company”) hereby respectfully requests that the above-referenced
Registration Statement on Form S-1 (the “Registration Statement”) be declared effective at 3:30 p.m., Eastern Time,
on Thursday, March 27, 2014, or as soon thereafter as is practicable.

In connection with the foregoing request, the Company acknowledges
that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does
not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff,
acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility
for the adequacy and accuracy of the disclosure in the filing; and (iii) the company may not assert staff comments and the
declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities
laws of the United States.

Sincerely,

/s/ Thomas Iwanski

Thomas Iwanski
 Chief Financial Officer