SEC Comment Letter for Datavault AI Inc. (DVLT) (CIK 0001682149) (DVLT) — Apr 7, 2020
Datavault AI Inc. (DVLT) (CIK 0001682149)
Date: April 7, 2020 · CIK: 0001682149 · Accession: 0000000000-20-002971
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-237516
Letter
April 6, 2020 Brett Moyer Chief Executive Officer Summit Wireless Technologies, Inc. 6840 Via Del Oro, Suite 280 San Jose, CA 95119 Re:Summit Wireless Technologies, Inc. Registration Statement on Form S-1 filed April 1, 2020 File No. 333-237516 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 Geoff Kruczek at (202) 551-3641 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: David Danovitch, Esq.
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April 6, 2020
Brett Moyer
Chief Executive Officer
Summit Wireless Technologies, Inc.
6840 Via Del Oro, Suite 280
San Jose, CA 95119
Re:Summit Wireless Technologies, Inc.
Registration Statement on Form S-1 filed April 1, 2020
File No. 333-237516
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 Geoff Kruczek at (202) 551-3641 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: David Danovitch, Esq.