Correspondence 0001104659-23-100384 from Envoy Medical, Inc. (COCH, COCHW) (CIK 0001840877) (COCH)

Envoy Medical, Inc. (COCH, COCHW) (CIK 0001840877)
Date: Sept. 13, 2023 · CIK: 0001840877 · Accession: 0001104659-23-100384

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AI Filing Summary & Sentiment

File numbers found in text: 333-271920

Date

September 13, 2023

Author

Not clearly detected

Form

CORRESP

Company

Envoy Medical, Inc. (COCH, COCHW) (CIK 0001840877)

Letter

VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Re: Anzu Special Acquisition Corp I Registration Statement on Form S-4 (File No. 333-271920)

Dear Mr. Richie:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Anzu Special Acquisition Corp I (the “Registrant”) hereby requests acceleration of effectiveness of its registration statement on Form S-4 (File No. 333-271920) to 4:05 p.m., Eastern Time, on September 14, 2023 or as soon as practicable thereafter.

The Registrant requests that it be notified of such effectiveness by a telephone call to David P. Slotkin, the Company’s counsel at Morrison & Forester LLP, at (202) 887-1554.

Very truly yours,
Anzu Special Acquisition Corp I

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CORRESP
1
filename1.htm

ANZU SPECIAL ACQUISITION
CORP I

12610 Race Track Road,
Suite 250

Tampa, Florida 33626

September 13, 2023

VIA EDGAR

Benjamin Richie

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re: Anzu Special Acquisition Corp I

Registration Statement
on Form S-4 (File No. 333-271920)

Dear Mr. Richie:

Pursuant to Rule 461 under the Securities
Act of 1933, as amended, Anzu Special Acquisition Corp I (the “Registrant”) hereby requests acceleration of effectiveness
of its registration statement on Form S-4 (File No. 333-271920) to 4:05 p.m., Eastern Time, on September 14, 2023
or as soon as practicable thereafter.

The Registrant requests that it be notified of
such effectiveness by a telephone call to David P. Slotkin, the Company’s counsel at Morrison & Forester LLP, at (202)
887-1554.

    Very truly yours,

Anzu Special Acquisition Corp I

    By:
    /s/ Daniel J. Hirsch

    Name:
    Daniel J. Hirsch

    Title:
    Chief Financial Officer

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