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Correspondence 0001104659-23-068026 from Datavault AI Inc. (DVLT)

Datavault AI Inc.
Date: June 5, 2023 · CIK: 0001682149 · Accession: 0001104659-23-068026

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File numbers found in text: 333-272278

Date
June 5, 2023
Author
By
Form
CORRESP
Company
Datavault AI Inc.

Letter

WiSA Technologies, Inc.

15268 NW Greenbrier Pkwy

Beaverton, OR 97006

June 5, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, NE

Washington D.C. 20549

RE: WiSA Technologies, Inc.

File No. 333-272278

Registration Statement on Form S-1

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:00 p.m. Eastern Time on June 7, 2023, or as soon thereafter as is practicable.

Sincerely,
WiSA Technologies, Inc.

Show Raw Text
CORRESP
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filename1.htm

WiSA Technologies, Inc.

15268 NW Greenbrier Pkwy

Beaverton, OR 97006

June 5, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, NE

Washington D.C. 20549

    RE:
    WiSA Technologies, Inc.

    File No. 333-272278

    Registration Statement on Form S-1

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities
Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement
be accelerated so that the same will become effective at 4:00 p.m. Eastern Time on June 7, 2023, or as soon thereafter as is practicable.

Sincerely,

    WiSA Technologies, Inc.

    By:
    /s/ Brett Moyer

    Brett Moyer

    Chief Executive Officer

    cc:
    David E. Danovitch, Sullivan & Worcester LLP

    Angela Gomes, Sullivan & Worcester LLP

    Aaron M. Schleicher, Sullivan & Worcester LLP