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WISA TECHNOLOGIES, INC.
15268 NW Greenbrier Pkwy
Beaverton, OR 97006
September 29, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington D.C. 20549
| RE: | WiSA Technologies, Inc. | |
|
Registration Statement on Form S-1 File No. 333-274331 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will be declared effective at 4:00 p.m., Eastern Time, on September 29, 2023, or as soon thereafter as is practicable.
Sincerely,
| WiSA Technologies, Inc. | ||
| By: | /s/ Brett Moyer | |
| Brett Moyer | ||
| President and Chief Executive Officer | ||
| cc: | David E. Danovitch, Sullivan & Worcester LLP | |
| Aaron M. Schleicher, Sullivan & Worcester LLP | ||