United States securities and exchange commission logo





                          December 8, 2020

       Brett Moyer
       Chief Executive Officer
       Summit Wireless Technologies, Inc.
       6840 Via Del Oro, Suite 280
       San Jose, CA 95119

                                                        Re: Summit Wireless
Technologies, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed December 7,
2020
                                                            File No. 333-251177

       Dear Mr. Moyer:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action, or absence of
action by the staff.

                                                        Please contact Edward
M. Kelly, Senior Counsel, at (202) 551-3728 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Manufacturing
       cc:                                              David E. Danovitch,
Esq.