# EDGAR Filing Document

**Accession Number:** 0001407973
**File Stem:** 0000000000-23-002460
**Filing Date:** 2023-3
**Character Count:** 3479
**Document Hash:** bb4ac56b481808663257cb1718c8c057
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002460.hdr.sgml**: 20230613

**ACCESSION NUMBER**: 0000000000-23-002460

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230314

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Sonendo, Inc.
- **CENTRAL INDEX KEY:** 0001407973
- **STANDARD INDUSTRIAL CLASSIFICATION:** DENTAL EQUIPMENT & SUPPLIES [3843]
- **IRS NUMBER:** 205041718
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 26061 MERIT CIRCLE
- **STREET 2:** SUITE 101
- **CITY:** Laguna Hills
- **STATE:** CA
- **ZIP:** 92653
- **BUSINESS PHONE:** (949) 766-3636

**MAIL ADDRESS:**
- **STREET 1:** 26061 MERIT CIRCLE
- **STREET 2:** SUITE 101
- **CITY:** Laguna Hills
- **STATE:** CA
- **ZIP:** 92653

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Dentatek CORP
- **DATE OF NAME CHANGE:** 20070726
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-23-064629

## Text-Extract

```

United States securities and exchange commission logo

                           March 14, 2023

       Bjarne Bergheim
       President and Chief Executive Officer
       Sonendo, Inc.
       26061 Merit Circle, Suite 102
       Laguna Hills, CA 92653

                                                        Re: Sonendo, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed March 8, 2023
                                                            File No. 333-270366

       Dear Bjarne Bergheim:

              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 Jessica
Ansart at 202-551-4511 with any questions.

                           Sincerely,

                           Division of Corporation Finance

                           Office of Industrial Applications and

                           Services
       cc:                                              Wendy Grasso

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 14, 2023

Bjarne Bergheim
President and Chief Executive Officer
Sonendo, Inc.
26061 Merit Circle, Suite 102
Laguna Hills, CA 92653

**Re: Sonendo, Inc.**
**Registration Statement on Form S-3**
**Filed March 8, 2023**
**File No. 333-270366**

Dear Bjarne Bergheim:

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 Jessica Ansart at 202-551-4511 with any questions.

Sincerely,

Division of Corporation Finance
Office of Industrial Applications and
Services

cc: Wendy Grasso