CORRESP: Correspondence
Published on
DATAVAULT AI INC.
15268 NW Greenbrier Pkwy
Beaverton, OR 97006
February 14, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington D.C. 20549
| RE: | Datavault AI Inc. (f/k/a WiSA Technologies, Inc.) | |
|
Registration Statement on Form S-3 File No. 333-284657 |
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 February 14, 2025, or as soon thereafter as is practicable.
Sincerely,
| Datavault AI Inc. | ||
| By: | /s/ Nathaniel Bradley | |
| Nathaniel Bradley | ||
| Chief Executive Officer | ||
| cc: | David E. Danovitch, Sullivan & Worcester LLP | |
| Aaron M. Schleicher, Sullivan & Worcester LLP | ||