Correspondence 0001213900-24-044681 from Akoustis Technologies, Inc. (AKTS) (CIK 0001584754)
Akoustis Technologies, Inc. (AKTS) (CIK 0001584754)
Date: May 17, 2024 · CIK: 0001584754 · Accession: 0001213900-24-044681
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File numbers found in text: 333-279377
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CORRESP
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Akoustis Technologies, Inc.
9805 Northcross Center Court, Suite A
Huntersville, NC 28078
May 17, 2024
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Bradley Ecker
Re: Akoustis Technologies, Inc.
Registration Statement on Form S-3
File No. 333-279377
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933,
as amended (the “Securities Act”), registrant Akoustis Technologies, Inc. (the “Registrant”) hereby respectfully
requests that the above-referenced Registration Statement on Form S-3 be declared effective at 4:30 p.m., Eastern Time, on Tuesday, May
21, 2024, or as soon thereafter as is practicable or at such later time as the Registrant 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 Registrant 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, Akoustis Technologies, Inc.