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SEC Comment Letter 0000000000-24-007060 to Datavault AI Inc. (DVLT)

Datavault AI Inc.
Date: June 21, 2024 · CIK: 0001682149 · Accession: 0000000000-24-007060

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File numbers found in text: 333-280238

Date
June 21, 2024
Author
Not clearly detected
Form
UPLOAD
Company
Datavault AI Inc.

Letter

United States securities and exchange commission logo June 21, 2024 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 June 14, 2024 File No. 333-280238 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 Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
June 21, 2024
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 June 14, 2024
File No. 333-280238
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 Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing