SEC Company Response from Akouos, Inc. (CIK 0001722271) — Jun 23, 2020
Akouos, Inc. (CIK 0001722271)
Date: June 23, 2020 · CIK: 0001722271 · Accession: 0001104659-20-076005
AI Filing Summary & Sentiment
File numbers found in text: 333-238977
Letter
Akouos, Inc.
645 Summer Street
Suite 200
Boston, Massachusetts 02210
June 23, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Chris Edwards
Re: Akouos, Inc.
Registration Statement on Form S-1
File No. 333-238977
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Akouos, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-238977), as amended, so that it may become effective at 4:00 p.m. Eastern time on June 25, 2020, or as soon thereafter as practicable, or at such later time as the Company or its counsel may orally request by telephone call to the staff of the U.S. Securities and Exchange Commission. Please contact Rosemary G. Reilly of Wilmer Cutler Pickering Hale and Dorr LLP, counsel to the Company, at (617) 526-6633, or in her absence, Molly W. Fox at (617) 526-6812, to provide notice of effectiveness, or if you have any other questions regarding this matter.
[Remainder of Page Intentionally Left Blank]
Very truly yours,
AKOUOS, INC.
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CORRESP 1 filename1.htm Akouos, Inc. 645 Summer Street Suite 200 Boston, Massachusetts 02210 June 23, 2020 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Chris Edwards Re: Akouos, Inc. Registration Statement on Form S-1 File No. 333-238977 Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Akouos, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-238977), as amended, so that it may become effective at 4:00 p.m. Eastern time on June 25, 2020, or as soon thereafter as practicable, or at such later time as the Company or its counsel may orally request by telephone call to the staff of the U.S. Securities and Exchange Commission. Please contact Rosemary G. Reilly of Wilmer Cutler Pickering Hale and Dorr LLP, counsel to the Company, at (617) 526-6633, or in her absence, Molly W. Fox at (617) 526-6812, to provide notice of effectiveness, or if you have any other questions regarding this matter. [Remainder of Page Intentionally Left Blank] Very truly yours, AKOUOS, INC. By: /s/ Emmanuel Simons Name: Emmanuel Simons, Ph.D., M.B.A. Title: President and Chief Executive Officer Signature Page to Acceleration Request