Datavault AI Inc. — Capital/Financing Update 2023

May 2, 2023

CORRESP 1 filename1.htm

WiSA Technologies, Inc.

15268 NW Greenbrier Pkwy

Beaverton, OR 97006

May 1, 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:
File No. 333-271526
Registration Statement on Form S-1

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 become effective at 4:00 p.m. Eastern Time on May 3, 2023, or as soon thereafter as is practicable.

Sincerely,

WiSA Technologies, Inc .
By:	/s/ Brett Moyer
	Brett Moyer
	Chief Executive Officer
cc:	David E. Danovitch, Sullivan & Worcester LLP
	Angela Gomes, Sullivan & Worcester LLP Aaron M. Schleicher, Sullivan & Worcester LLP

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