Correspondence 0001104659-25-012156 from Datavault AI Inc. (DVLT)
Datavault AI Inc.
Date: Feb. 12, 2025 · CIK: 0001682149 · Accession: 0001104659-25-012156
AI Filing Summary & Sentiment
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File numbers found in text: 333-284657
Letter
WiSA Technologies, Inc.
15268 NW Greenbrier Pkwy
Beaverton, OR 97006
February 12, 2025
Via EDGAR
Erin Donahue
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Securities and Exchange Commission
Washington, D.C. 20549
Re: WiSA Technologies, Inc.
Registration Statement on Form S-3
Filed February 3, 2025
File No. 333-284657
Ladies and Gentlemen:
This correspondence responds to the verbal comments received from the staff of the Securities and Exchange Commission (the “Staff”) regarding the above-mentioned Registration Statement on Form S-3 (the “Registration Statement”) by WiSA Technologies, Inc. (the “Company”, “we”, “us” or “our”). For convenience, the Staff’s verbal comments are summarized below in bold text, followed by our responses. We are concurrently filing with this letter Amendment No. 1 to the Registration Statement (“Amendment No. 1”).
Registration Statement on Form S-3
General
1. We note that your incorporation by reference section is missing the quarterly reports on Form 10-Q for the quarterly periods after December 31, 2023. Please file a pre-effective amendment to incorporate such quarterly reports by reference.
Response: In response to the Staff’s comment, we have incorporated the quarterly reports on Form 10-Q by reference in Amendment No. 1.
If you have any questions or comments regarding the foregoing, please contact Aaron M. Schleicher, Esq. at (212) 660-3034 or aschleicher@sullivanlaw.com.
Very truly yours,
/s/ Nathaniel Bradley
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WiSA Technologies, Inc.
15268 NW Greenbrier Pkwy
Beaverton, OR 97006
February 12, 2025
Via EDGAR
Erin Donahue
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Securities and Exchange Commission
Washington, D.C. 20549
Re:
WiSA Technologies, Inc.
Registration Statement on Form S-3
Filed February 3, 2025
File No. 333-284657
Ladies and Gentlemen:
This correspondence responds to the verbal comments
received from the staff of the Securities and Exchange Commission (the “Staff”) regarding the above-mentioned Registration
Statement on Form S-3 (the “Registration Statement”) by WiSA Technologies, Inc. (the “Company”,
“we”, “us” or “our”). For convenience, the Staff’s verbal comments are
summarized below in bold text, followed by our responses. We are concurrently filing with this letter Amendment No. 1 to the Registration
Statement (“Amendment No. 1”).
Registration Statement on Form S-3
General
1.
We note that your incorporation by reference section is missing the quarterly reports on Form 10-Q for the quarterly periods after December 31, 2023. Please file a pre-effective amendment to incorporate such quarterly reports by reference.
Response: In response to the Staff’s
comment, we have incorporated the quarterly reports on Form 10-Q by reference in Amendment No. 1.
If you have any questions or comments regarding
the foregoing, please contact Aaron M. Schleicher, Esq. at (212) 660-3034 or aschleicher@sullivanlaw.com.
Very truly yours,
/s/ Nathaniel Bradley
Nathaniel Bradley
Chief Executive Officer
cc:
David E. Danovitch, Esq., Sullivan & Worcester LLP
Aaron M. Schleicher, Esq., Sullivan & Worcester LLP