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Correspondence 0001104659-25-012159 from Datavault AI Inc. (DVLT)

Datavault AI Inc.
Date: Feb. 12, 2025 · CIK: 0001682149 · Accession: 0001104659-25-012159

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File numbers found in text: 333-284657

Date
February 12, 2025
Author
By
Form
CORRESP
Company
Datavault AI Inc.

Letter

WISA TECHNOLOGIES, INC.

15268 NW Greenbrier Pkwy

Beaverton, OR 97006

February 12, 2025

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-3

File No. 333-284657

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 February 14, 2025, 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

February 12, 2025

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-3

    File No. 333-284657

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 February 14, 2025, or as soon thereafter as
is practicable.

Sincerely,

    WiSA Technologies, Inc.

    By:
    /s/ Nathaniel Bradley

    Nathaniel Bradley

    Chief Executive Officer

    cc:
    David E. Danovitch, Sullivan & Worcester LLP

    Aaron M. Schleicher, Sullivan & Worcester LLP