CORRESP Filing
Datavault AI Inc.
Date: March 23, 2026 · CIK: 0001682149 · Accession: 0001104659-26-033355
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294502
Letter
Re: Datavault AI Inc.
DATAVAULT AI INC.
One Commerce Square
2005 Market Street, Suite 2400
Philadelphia, PA 19103
March 23, 2026
VIA EDGAR
United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-0406
Registration Statement on Form S-3, filed on March 20,
File No. 333-294502
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Datavault AI Inc. (the " Company ") hereby respectfully requests that the effectiveness of the Registration Statement on Form S-3 (File No. 333-294502) of the Company, filed with the Securities and Exchange Commission on March 20, 2026 (the " Registration Statement ") be accelerated so that the Registration Statement shall become effective at 4:00 p.m. (Eastern Time) on March 25, 2026, or as soon as possible thereafter.
The Company hereby confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement.
It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Jeffrey T. Hartlin of Paul Hastings LLP, by telephone at (650) 320-1804 or by email at jeffhartlin@paulhastings.com, and Elizabeth A. Razzano of Paul Hastings LLP, by telephone at (650) 320-1895 or by email at elizabethrazzano@paulhastings.com. The Company hereby authorizes Mr. Hartlin or Ms. Razzano of Paul Hastings LLP to orally modify or withdraw this request for acceleration.
Sincerely,
DATAVAULT AI INC.
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CORRESP 1 filename1.htm DATAVAULT AI INC. One Commerce Square 2005 Market Street, Suite 2400 Philadelphia, PA 19103 March 23, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-0406 Re: Datavault AI Inc. Registration Statement on Form S-3, filed on March 20, 2026 File No. 333-294502 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Datavault AI Inc. (the " Company ") hereby respectfully requests that the effectiveness of the Registration Statement on Form S-3 (File No. 333-294502) of the Company, filed with the Securities and Exchange Commission on March 20, 2026 (the " Registration Statement ") be accelerated so that the Registration Statement shall become effective at 4:00 p.m. (Eastern Time) on March 25, 2026, or as soon as possible thereafter. The Company hereby confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement. It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Jeffrey T. Hartlin of Paul Hastings LLP, by telephone at (650) 320-1804 or by email at jeffhartlin@paulhastings.com, and Elizabeth A. Razzano of Paul Hastings LLP, by telephone at (650) 320-1895 or by email at elizabethrazzano@paulhastings.com. The Company hereby authorizes Mr. Hartlin or Ms. Razzano of Paul Hastings LLP to orally modify or withdraw this request for acceleration. Sincerely, DATAVAULT AI INC. By: /s/ Brett Moyer Brett Moyer Chief Financial Officer cc: Jeffrey T. Hartlin (Paul Hastings LLP) Elizabeth A. Razzano (Paul Hastings LLP)