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SEC Company Response from Akouos, Inc. (CIK 0001722271) — Aug 18, 2021

Akouos, Inc. (CIK 0001722271)
Date: Aug. 18, 2021 · CIK: 0001722271 · Accession: 0001104659-21-107324

AI Filing Summary & Sentiment

File numbers found in text: 333-258798

Date
August 18, 2021
Author
Not clearly detected
Form
CORRESP
Company
Akouos, Inc. (CIK 0001722271)

Letter

AKOUOS, INC.

645 Summer Street, Suite 200

Boston, MA 02210

August 18, 2021

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Akouos, Inc.

Registration Statement on Form S-3

File No. 333-258798

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Akouos, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-258798), so that it may become effective at 4:30 p.m. Eastern time on August 20, 2021, or as soon thereafter as practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff.

Very truly yours,
AKOUOS, INC.

Show Raw Text
CORRESP
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AKOUOS, INC.

645 Summer Street, Suite 200

Boston, MA 02210

August 18, 2021

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    Akouos, Inc.

    Registration Statement on Form S-3

    File No. 333-258798

    Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities
Act of 1933, as amended, Akouos, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its
Registration Statement on Form S-3 (File No. 333-258798), so that it may become effective at 4:30 p.m. Eastern time on August 20, 2021,
or as soon thereafter as practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to
the staff.

    Very truly yours,

    AKOUOS, INC.

    By:
     /s/ Karoline Shair

    Name: Karoline Shair

    Title: Chief Legal Officer and
    Corporate Secretary

    cc:
    Rosemary G. Reilly

    Molly Fox

    Wilmer Cutler Pickering Hale and Dorr LLP