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Correspondence 0001104659-24-073970 from Datavault AI Inc. (DVLT)

Datavault AI Inc.
Date: June 21, 2024 · CIK: 0001682149 · Accession: 0001104659-24-073970

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File numbers found in text: 333-280238

Date
June 21, 2024
Author
By
Form
CORRESP
Company
Datavault AI Inc.

Letter

WISA TECHNOLOGIES, INC.

15268 NW Greenbrier Pkwy

Beaverton, OR 97006

June 21, 2024

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. 333-280238

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 June 25, 2024, or as soon thereafter as is practicable.

Sincerely,
WiSA Technologies, Inc.

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CORRESP
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WISA TECHNOLOGIES, INC.

15268 NW Greenbrier Pkwy

Beaverton, OR 97006

June 21, 2024

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. 333-280238

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 June 25, 2024, 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