Correspondence 0001213900-24-037897 from Envoy Medical, Inc. (COCH, COCHW) (CIK 0001840877) (COCH)
Envoy Medical, Inc. (COCH, COCHW) (CIK 0001840877)
Date: April 30, 2024 · CIK: 0001840877 · Accession: 0001213900-24-037897
AI Filing Summary & Sentiment
File numbers found in text: 333-276590
Letter
ENVOY MEDICAL, INC.
4875 White Bear Parkway
White Bear Lake, MN 55110
April 30, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street, NE
Washington, DC 20549
Attention: Juan Grana and Margaret Sawicki
Re: Envoy Medical, Inc.
Registration Statement on Form S-1
File No. 333-276590
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Envoy Medical, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of the registration statement on Form S-1, as amended (File No. 333-276590) (the “Registration Statement”), to 4:05 p.m., Eastern Time, on May 2, 2024, or as soon as practicable thereafter.
We understand that the Staff will consider this request as confirmation by the Registrant of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Morrison & Foerster LLP, by calling David P. Slotkin at (202) 887-1554.
Very truly yours,
Envoy Medical, Inc.
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ENVOY MEDICAL, INC.
4875 White Bear Parkway
White Bear Lake, MN 55110
April 30, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street, NE
Washington, DC 20549
Attention: Juan Grana and Margaret Sawicki
Re: Envoy Medical, Inc.
Registration Statement on Form S-1
File No. 333-276590
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933,
as amended, Envoy Medical, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of the registration statement
on Form S-1, as amended (File No. 333-276590) (the “Registration Statement”), to 4:05 p.m., Eastern Time, on May
2, 2024, or as soon as practicable thereafter.
We understand that the
Staff will consider this request as confirmation by the Registrant of its awareness of its responsibilities under the federal securities
laws as they relate to the issuance of the securities covered by the Registration Statement. Once the Registration Statement has
been declared effective, please orally confirm that event with our counsel, Morrison & Foerster LLP, by calling David P. Slotkin at
(202) 887-1554.
Very truly yours,
Envoy Medical, Inc.
By:
/s/ Brent T. Lucas
Name: Brent T. Lucas
Title: Chief Executive Officer
cc:
David R. Wells, Chief Financial Officer
Envoy Medical, Inc.
David P. Slotkin
Andrew P. Campbell
Morrison & Foerster LLP