WiSA Technologies, Inc.

15268 NW Greenbrier Pkwy

Beaverton, OR 97006

 

November 25, 2022

 

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.
    File No. 333-268085
    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 5:00 p.m. Eastern Time on November 29, 2022, 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  
 

Michael DeDonato, Sullivan & Worcester LLP

Aaron M. Schleicher, Sullivan & Worcester LLP