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Correspondence 0001213900-24-088529 from Envoy Medical, Inc. (COCH, COCHW) (CIK 0001840877) (COCH)

Envoy Medical, Inc. (COCH, COCHW) (CIK 0001840877)
Date: Oct. 17, 2024 · CIK: 0001840877 · Accession: 0001213900-24-088529

AI Filing Summary & Sentiment

File numbers found in text: 333-282474

Date
October 17, 2024
Author
By
Form
CORRESP
Company
Envoy Medical, Inc. (COCH, COCHW) (CIK 0001840877)

Letter

VIA EDGAR Division of Corporation Finance Attn: Benjamin Richie Re: Envoy Medical, Inc. Registration Statement on Form S-3 File Number: 333-282474

Dear Mr. Richie:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Envoy Medical, Inc. requests acceleration of the effective date of the above-referenced Registration Statement so that the same shall become effective as of 4:00 p.m. Eastern Time on October 21, 2024, or as soon thereafter as possible.

Sincerely,
ENVOY MEDICAL, INC.

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CORRESP
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ENVOY MEDICAL, INC.

4875 White Bear Lake Parkway

White Bear Lake, MN 55110

October 17, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Benjamin Richie

Re:  Envoy Medical, Inc.

    Registration Statement on Form S-3

    File Number: 333-282474

Dear Mr. Richie:

In accordance with Rule 461 under the Securities Act of 1933, as amended,
Envoy Medical, Inc. requests acceleration of the effective date of the above-referenced Registration Statement so that the same shall
become effective as of 4:00 p.m. Eastern Time on October 21, 2024, or as soon thereafter as possible.

    Sincerely,

    ENVOY MEDICAL, INC.

    By:
    /s/ David R. Wells

    David R. Wells

    Chief Financial Officer