SEC Comment Letter for Datavault AI Inc. (DVLT) (CIK 0001682149) (DVLT) — Apr 25, 2019
Datavault AI Inc. (DVLT) (CIK 0001682149)
Date: April 25, 2019 · CIK: 0001682149 · Accession: 0000000000-19-007554
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-230952
Letter
April 24, 2019 Brett Moyer Chief Executive Officer Summit Wireless Technologies, Inc. 6840 Via Del Oro, Ste. 280 San Jose, CA 95119 Re:Summit Wireless Technologies, Inc. Registration Statement on Form S-1 Filed April 19, 2019 File No. 333-230952 Dear Mr. Moyer: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Tim Buchmiller, staff attorney, at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Electronics and Machinery cc: David E. Danovitch, Esq.
Show Raw Text
April 24, 2019
Brett Moyer
Chief Executive Officer
Summit Wireless Technologies, Inc.
6840 Via Del Oro, Ste. 280
San Jose, CA 95119
Re:Summit Wireless Technologies, Inc.
Registration Statement on Form S-1
Filed April 19, 2019
File No. 333-230952
Dear Mr. Moyer:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Tim Buchmiller, staff attorney, at (202) 551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery
cc: David E. Danovitch, Esq.