SEC Company Response from Datavault AI Inc. (DVLT) (CIK 0001682149) (DVLT) — Apr 17, 2020
Datavault AI Inc. (DVLT) (CIK 0001682149)
Date: April 17, 2020 · CIK: 0001682149 · Accession: 0001104659-20-048306
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-237516
Letter
Summit Wireless Technologies, Inc.
6840 Via Del Oro, Ste. 280
San Jose, CA 95119
April 17, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington D.C. 20549
Re: Summit Wireless Technologies, Inc.
Registration Statement on Form S-1, as amended
File No. 333-237516
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Summit Wireless Technologies, Inc. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement on Form S-1, as amended (the “Registration Statement”), and declare the Registration Statement effective as of 5:00 p.m. Eastern time, on April 20, 2020, or as soon thereafter as possible. This request for acceleration is subject, however, to your receiving a telephone call prior to such time from our legal counsel, Sullivan & Worcester LLP (“Sullivan”), confirming this request. The Registrant hereby authorizes each of David E. Danovitch and Michael DeDonato of Sullivan to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with David E. Danovitch of Sullivan, counsel to the Registrant, at (212) 660-3060, or in his absence, Michael DeDonato at (212) 660-3038.
* * *
Sincerely,
Summit Wireless Technologies, Inc.
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Summit Wireless Technologies, Inc.
6840 Via Del Oro, Ste. 280
San Jose, CA 95119
April 17, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington D.C. 20549
Re:
Summit Wireless Technologies, Inc.
Registration Statement on Form S-1, as amended
File No. 333-237516
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461 of the General
Rules and Regulations under the Securities Act of 1933, as amended, Summit Wireless Technologies, Inc. (the “Registrant”)
hereby requests that the U.S. Securities and Exchange Commission accelerate the effective date of the above-referenced Registration
Statement on Form S-1, as amended (the “Registration Statement”), and declare the Registration Statement
effective as of 5:00 p.m. Eastern time, on April 20, 2020, or as soon thereafter as possible. This request for acceleration
is subject, however, to your receiving a telephone call prior to such time from our legal counsel, Sullivan & Worcester LLP
(“Sullivan”), confirming this request. The Registrant hereby authorizes each of David E. Danovitch and Michael
DeDonato of Sullivan to make such request on its behalf.
Once the Registration Statement has been
declared effective, please orally confirm that event with David E. Danovitch of Sullivan, counsel to the Registrant, at (212) 660-3060,
or in his absence, Michael DeDonato at (212) 660-3038.
*
* *
Sincerely,
Summit Wireless Technologies, Inc.
By:
/s/ Brett Moyer
Brett Moyer
Chief Executive Officer
cc:
George Oliva, Summit Wireless Technologies, Inc.
Gary Williams, Summit Wireless Technologies, Inc.
David E. Danovitch, Sullivan & Worcester LLP
Michael DeDonato, Sullivan & Worcester LLP