# EDGAR Filing Document

**Accession Number:** 0001719395
**File Stem:** 0001193125-23-029999
**Filing Date:** 2023-2
**Character Count:** 2532
**Document Hash:** d6780d2ba93af21ea281c3e8494ac27e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-029999.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0001193125-23-029999

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230209

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Eargo, Inc.
- **CENTRAL INDEX KEY:** 0001719395
- **STANDARD INDUSTRIAL CLASSIFICATION:** ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842]
- **IRS NUMBER:** 273879804
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2665 NORTH FIRST STREET
- **STREET 2:** SUITE 300
- **CITY:** SAN JOSE
- **STATE:** CA
- **ZIP:** 95134
- **BUSINESS PHONE:** 650-351-7700

**MAIL ADDRESS:**
- **STREET 1:** 2665 NORTH FIRST STREET
- **STREET 2:** SUITE 300
- **CITY:** SAN JOSE
- **STATE:** CA
- **ZIP:** 95134

**Eargo, Inc.** 

2665 North First Street, Suite 300

San Jose, California 95134

February 9, 2023

**<u>VIA EDGAR AND E-MAIL</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: Margaret Schwartz; Celeste Murphy

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| | |
|:---|:---|
| Re: | **Eargo, Inc.**  |

---

**Registration Statement on Form S-1** 

**File No. 333-268859** 

To the addressees set forth above:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-268859) (as amended, the "***Registration Statement***") of Eargo, Inc. (the "***Company***"). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on February 13, 2023, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP, may request by telephone.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling David Zaheer at (213) 891-8045.

Thank you for your assistance in this matter.

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| | |
|:---|:---|
|  Sincerely, | Sincerely, |
|  **Eargo, Inc.** | **Eargo, Inc.** |
|  By: | /s/ Christian Gormsen |
|  | Christian Gormsen |
|  | President and Chief Executive Officer |

---

cc: Christy La Pierre, Eargo, Inc.

David Zaheer, Latham & Watkins LLP

Harry Demas, Latham & Watkins LLP

Kathleen Wells, Latham & Watkins LLP