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Correspondence 0001104659-23-105104 from Datavault AI Inc. (DVLT)

Datavault AI Inc.
Date: Sept. 29, 2023 · CIK: 0001682149 · Accession: 0001104659-23-105104

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File numbers found in text: 333-274331

Date
September 29, 2023
Author
By
Form
CORRESP
Company
Datavault AI Inc.

Letter

WISA TECHNOLOGIES, INC.

15268 NW Greenbrier Pkwy

Beaverton, OR 97006

September 29, 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.

Registration Statement on Form S-1

File No. 333-274331

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 be declared effective at 4:00 p.m., Eastern Time, on September 29, 2023, or as soon thereafter as is practicable.

Sincerely,
WiSA Technologies, Inc.

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CORRESP
1
filename1.htm

WISA TECHNOLOGIES, INC.

15268 NW Greenbrier Pkwy

Beaverton, OR 97006

September 29, 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.

Registration Statement on Form S-1

 File No. 333-274331

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 be declared effective at 4:00 p.m., Eastern Time, on September 29, 2023, or as soon thereafter as
is practicable.

Sincerely,

WiSA Technologies, Inc.

By:
/s/ Brett Moyer

Brett Moyer

President and Chief Executive Officer

cc:
David E. Danovitch, Sullivan & Worcester LLP

Aaron M. Schleicher, Sullivan & Worcester LLP