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SEC Company Response from Akoustis Technologies, Inc. (AKTS) (CIK 0001584754) — May 13, 2020

Akoustis Technologies, Inc. (AKTS) (CIK 0001584754)
Date: May 13, 2020 · CIK: 0001584754 · Accession: 0001213900-20-012006

AI Filing Summary & Sentiment

File numbers found in text: 333-238130

Date
May 13, 2020
Author
/s/ Andrew W.B. Wright
Form
CORRESP
Company
Akoustis Technologies, Inc. (AKTS) (CIK 0001584754)

Letter

Akoustis Technologies, Inc.

9805 Northcross Center Court, Suite A

Huntersville, NC 28078

May 13, 2020

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Sergio Chinos

Re: Akoustis Technologies, Inc.

Registration Statement on Form S-3

File No. 333-238130

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the "Securities Act"), registrant Akoustis Technologies, Inc. (the “Company”) hereby respectfully requests that the above-referenced Registration Statement on Form S-3 be declared effective at 4:30 p.m., Eastern Time, on Friday, May 15, 2020, or as soon thereafter as is practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Commission..

Please direct any questions regarding this request to Sean M. Jones of K&L Gates LLP ((704) 331-7406; sean.jones@klgates.com). In addition, please notify Mr. Jones when this request for acceleration has been granted.

We understand that the staff of the United States Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the Securities Act as they relate to the issuance of the securities covered by the Registration Statement.

Sincerely,
/s/ Andrew W.B. Wright

Show Raw Text
CORRESP
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Akoustis Technologies, Inc.

9805 Northcross Center Court, Suite A

Huntersville, NC 28078

May 13, 2020

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Sergio Chinos

Re: Akoustis Technologies, Inc.

Registration Statement on Form S-3

File No. 333-238130

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities
Act of 1933, as amended (the "Securities Act"), registrant Akoustis Technologies, Inc. (the “Company”) hereby
respectfully requests that the above-referenced Registration Statement on Form S-3 be declared effective at 4:30 p.m.,
Eastern Time, on Friday, May 15, 2020, or as soon thereafter as is practicable or at such later time as the Company or its
counsel may orally request via telephone call to the staff of the Commission..

Please direct any questions regarding this request to
Sean M. Jones of K&L Gates LLP ((704) 331-7406; sean.jones@klgates.com). In addition, please notify Mr. Jones when this
request for acceleration has been granted.

 We understand that the staff of the United States
Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities
under the Securities Act as they relate to the issuance of the securities covered by the Registration Statement.

Sincerely,

/s/ Andrew W.B. Wright

Andrew W.B. Wright

General Counsel and Secretary