SEC Company Response from Envoy Medical, (COCH) — Feb 9, 2026
Envoy Medical, Inc.
Date: Feb. 9, 2026 · CIK: 0001840877 · Accession: 0001213900-26-013895
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CORRESP 1 filename1.htm ENVOY MEDICAL, INC. 4875 White Bear Lake Parkway White Bear Lake, MN 55110 VIA EDGAR February 9, 2026 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street NE Washington, D.C. 20549 Re: Envoy Medical, Inc.| Registration Statement on Form S-1, as amended File Number: 333- 292260 Ladies and Gentlemen: On behalf of Envoy Medical, Inc., the undersigned respectfully requests that the above-referenced registration statement be declared effective at 5:15 p.m. Eastern Time on Tuesday, February 10, 2026, or as soon as practicable thereafter. Sincerely, ENVOY MEDICAL, INC. By: /s/ Brent Lucas Brent Lucas Chief Executive Officer