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
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File numbers found in text: 333-282474
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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