SEC Comment Letter for Datavault AI Inc. (DVLT) (CIK 0001682149) (DVLT) — Sep 5, 2019
Datavault AI Inc. (DVLT) (CIK 0001682149)
Date: Sept. 5, 2019 · CIK: 0001682149 · Accession: 0000000000-19-013199
AI Filing Summary & Sentiment
File numbers found in text: 333-233433
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September 5, 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-3
Filed August 23, 2019
File No. 333-233433
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 Thomas Jones at 202-551-3602 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery
cc: David E. Danovitch, Esq.