SEC Comment Letter 0000000000-23-009953 to Datavault AI Inc. (DVLT)
Datavault AI Inc.
Date: Sept. 8, 2023 · CIK: 0001682149 · Accession: 0000000000-23-009953
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274331
Letter
United States securities and exchange commission logo September 8, 2023 Brett Moyer Chief Executive Officer WISA TECHNOLOGIES, INC. 15268 NW Greenbrier Pkwy Beaverton, OR 97006 Re:WISA TECHNOLOGIES, INC. Registration Statement on Form S-1 Filed on September 5, 2023 File No. 333-274331 Dear Brett 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 Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Aaron Schleicher
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United States securities and exchange commission logo
September 8, 2023
Brett Moyer
Chief Executive Officer
WISA TECHNOLOGIES, INC.
15268 NW Greenbrier Pkwy
Beaverton, OR 97006
Re:WISA TECHNOLOGIES, INC.
Registration Statement on Form S-1
Filed on September 5, 2023
File No. 333-274331
Dear Brett 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 Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Aaron Schleicher