United States securities and exchange commission logo





                           July 13, 2021

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

                                                        Re: Summit Wireless
Technologies, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed July 8, 2021
                                                            File No. 333-257776

       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 Jennifer
Angelini at 202-551-3047 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Manufacturing
       cc:                                              Natalie S. Lederman