SEC Comment Letter for Envoy Medical, (COCH) — Sep 2, 2025
Envoy Medical, Inc.
Date: Sept. 2, 2025 · CIK: 0001840877 · Accession: 0000000000-25-009438
AI Filing Summary & Sentiment
Letter
September 2, 2025 Brent Lucas Chief Executive Officer Envoy Medical, Inc. 4875 White Bear Parkway White Bear Lake, MN 55110 Re:Envoy Medical, Inc. Draft Registration Statement on Form S-1 Submitted August 27, 2025 CIK No. 0001840877 Dear Brent Lucas: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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 Margaret Sawicki at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Andrew M. Nick, Esq.
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September 2, 2025
Brent Lucas
Chief Executive Officer
Envoy Medical, Inc.
4875 White Bear Parkway
White Bear Lake, MN 55110
Re:Envoy Medical, Inc.
Draft Registration Statement on Form S-1
Submitted August 27, 2025
CIK No. 0001840877
Dear Brent Lucas:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement and non-public draft
submission on EDGAR at least two business days prior to the requested effective date and
time. 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 Margaret Sawicki at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Andrew M. Nick, Esq.