WiSA Technologies, Inc.
15268 NW Greenbrier Pkwy
Beaverton, OR 97006
June 5, 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: | WiSA Technologies, Inc. | |
| File No. 333-272278 | ||
| 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 June 7, 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 |