SEC Comment Letter 0000000000-23-001702 to Datavault AI Inc. (DVLT)
Datavault AI Inc.
Date: Feb. 21, 2023 · CIK: 0001682149 · Accession: 0000000000-23-001702
AI Filing Summary & Sentiment
File numbers found in text: 333-269777
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United States securities and exchange commission logo
February 21, 2023
George Oliva
Chief Financial Officer
WISA TECHNOLOGIES, INC.
15268 NW Greenbrier Pkwy
Beaverton, OR 97006
Re:WISA TECHNOLOGIES, INC.
Registration Statement on Form S-1
Filed February 14, 2023
File No. 333-269777
Dear George Oliva:
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 Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing