ENVOY MEDICAL, INC.
4875 White Bear Lake Parkway
White Bear Lake, MN 55110
October 17, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Benjamin Richie
| Re: | Envoy Medical, Inc. | |
| Registration Statement on Form S-3 | ||
| File Number: 333-282474 |
Dear Mr. Richie:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Envoy Medical, Inc. requests acceleration of the effective date of the above-referenced Registration Statement so that the same shall become effective as of 4:00 p.m. Eastern Time on October 21, 2024, or as soon thereafter as possible.
| Sincerely, | ||
| ENVOY MEDICAL, INC. | ||
| By: | /s/ David R. Wells | |
| David R. Wells | ||
| Chief Financial Officer | ||