SEC Comment Letter 0000000000-24-011503 to Envoy Medical, Inc. (COCH, COCHW) (CIK 0001840877) (COCH)
Envoy Medical, Inc. (COCH, COCHW) (CIK 0001840877)
Date: Oct. 10, 2024 · CIK: 0001840877 · Accession: 0000000000-24-011503
AI Filing Summary & Sentiment
File numbers found in text: 333-282474
Letter
October 10, 2024 Brent T. Lucas Chief Executive Officer Envoy Medical, Inc. 4875 White Bear Lake Parkway White Bear Lake, MN 55110 Re:Envoy Medical, Inc. Registration Statement on Form S-3 Filed October 3, 2024 File No. 333-282474 Dear Brent T. Lucas: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Benjamin Richie at 202-551-7857 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Andrew M. Nick
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October 10, 2024
Brent T. Lucas
Chief Executive Officer
Envoy Medical, Inc.
4875 White Bear Lake Parkway
White Bear Lake, MN 55110
Re:Envoy Medical, Inc.
Registration Statement on Form S-3
Filed October 3, 2024
File No. 333-282474
Dear Brent T. Lucas:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Benjamin Richie at 202-551-7857 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Andrew M. Nick