WISA TECHNOLOGIES, INC.

15268 NW Greenbrier Pkwy

Beaverton, OR 97006

 

June 21, 2024

 

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. 333-280238

     

 

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 June 25, 2024, 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