United States securities and exchange commission logo





                          March 21, 2022

       Richard S. Danforth
       Chief Executive Officer
       Genasys Inc.
       16262 West Bernardo Drive
       San Diego, California 92127

                                                        Re: Genasys Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed March 9, 2022
                                                            File No. 333-263375

       Dear Mr. Danforth:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Gregory
Herbers at 202-551-8028 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Manufacturing
       cc:                                              Joshua E. Little, Esq.