Summit Wireless Technologies, Inc.

6840 Via Del Oro, Ste. 280

San Jose, CA 95119

 

September 5, 2019

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington D.C. 20549

Attn: Thomas Jones

 

Re: Summit Wireless Technologies, Inc.
  Registration Statement on Form S-3
  File No. 333-233433
  Request for Acceleration of Effective Date

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Summit Wireless Technologies, Inc. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) and declare the Registration Statement effective as of 4:00 p.m. Eastern time, on September 6, 2019, or as soon thereafter as possible. This request for acceleration is subject, however, to your receiving a telephone call prior to such time from our legal counsel, Sullivan & Worcester LLP (“Sullivan”), confirming this request. The Registrant hereby authorizes each of David E. Danovitch and Michael DeDonato of Sullivan to make such request on its behalf.

 

Once the Registration Statement has been declared effective, please orally confirm that event with David E. Danovitch of Sullivan, counsel to the Registrant, at (212) 660-3060, or in his absence, Michael DeDonato at (212) 660-3038.

 

*                     *                     *

 

Sincerely,

 

Summit Wireless Technologies, Inc.  
   
   
By: /s/ Brett Moyer  
  Brett Moyer  
  Chief Executive Officer  
     
     
cc: Gary Williams, Summit Wireless Technologies, Inc.  
  David E. Danovitch, Sullivan & Worcester LLP  
  Michael DeDonato, Sullivan & Worcester LLP