SEC Comment Letter 0000000000-24-010695 to SOUNDHOUND AI, INC. (SOUN)
SOUNDHOUND AI, INC.
Date: Sept. 20, 2024 · CIK: 0001840856 · Accession: 0000000000-24-010695
AI Filing Summary & Sentiment
File numbers found in text: 001-40193
Letter
September 20, 2024 Keyvan Mohajer Chief Executive Officer SoundHound AI, Inc. 5400 Betsy Ross Drive Santa Clara, CA 95054 Re:SoundHound AI, Inc. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-40193 Dear Keyvan Mohajer: We have reviewed your filing and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for Fiscal Year Ended December 31, 2023 Item 11. Executive Compensation, page 119 1.We note you have checked the box stating that your filing contains error corrections to previously issued financial statements that required a recovery analysis of incentive-based compensation received by your executive officers. However, we do not note any disclosure related to your recovery analysis. Please provide the information required by Item 402(w) of Regulation S-K. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Tyler Howes at 202-551-3370 or James Lopez at 202-551-3536 with any questions. Sincerely,
September 20, 2024 Page 2 Division of Corporation Finance Office of Finance cc:Matthew Bernstein, Esq.
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September 20, 2024
Keyvan Mohajer
Chief Executive Officer
SoundHound AI, Inc.
5400 Betsy Ross Drive
Santa Clara, CA 95054
Re:SoundHound AI, Inc.
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-40193
Dear Keyvan Mohajer:
We have reviewed your filing and have the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for Fiscal Year Ended December 31, 2023
Item 11. Executive Compensation, page 119
1.We note you have checked the box stating that your filing contains error corrections to
previously issued financial statements that required a recovery analysis of incentive-based
compensation received by your executive officers. However, we do not note any
disclosure related to your recovery analysis. Please provide the information required by
Item 402(w) of Regulation S-K.
We remind you that the company and its management are responsible for the accuracy and
adequacy of their disclosures, notwithstanding any review, comments, action or absence of action
by the staff.
Please contact Tyler Howes at 202-551-3370 or James Lopez at 202-551-3536 with any
questions.
Sincerely,
September 20, 2024
Page 2
Division of Corporation Finance
Office of Finance
cc:Matthew Bernstein, Esq.