WISA TECHNOLOGIES, INC.

15268 NW Greenbrier Pkwy

Beaverton, OR 97006

 

September 29, 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.
    Registration Statement on Form S-1
File No. 333-274331

 

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 be declared effective at 4:00 p.m., Eastern Time, on September 29, 2023, or as soon thereafter as is practicable.

 

Sincerely,

 

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