# EDGAR Filing Document

**Accession Number:** 0001682149
**File Stem:** 0001104659-25-089067
**Filing Date:** 2025-9
**Character Count:** 2259
**Document Hash:** b29342db6d9b13c029a244531c0541e7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-089067.hdr.sgml**: 20251120

**ACCESSION NUMBER**: 0001104659-25-089067

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250910

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Datavault AI Inc.
- **CENTRAL INDEX KEY:** 0001682149
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 301135279
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 15268 NW GREENBRIER PKWY
- **CITY:** BEAVERTON
- **STATE:** OR
- **ZIP:** 97006
- **BUSINESS PHONE:** 408-627-4716

**MAIL ADDRESS:**
- **STREET 1:** 15268 NW GREENBRIER PKWY
- **CITY:** BEAVERTON
- **STATE:** OR
- **ZIP:** 97006

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** WISA TECHNOLOGIES, INC.
- **DATE OF NAME CHANGE:** 20220311

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Summit Wireless Technologies, Inc.
- **DATE OF NAME CHANGE:** 20180914

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Summit Semiconductor Inc.
- **DATE OF NAME CHANGE:** 20180501

**DATAVAULT AI INC.**

15268 NW Greenbrier Pkwy

Beaverton, OR 97006

September 10, 2025

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, NE

Washington D.C. 20549

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| | |
|:---|:---|
| **RE:** | **Datavault AI Inc.** |
|  | **Registration Statement on Form S-3 filed on August 27, 2025** |
|  | **File No. 333-289888** |

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Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will be declared effective at 5:00 p.m., Eastern Time, on September 12, 2025, or as soon thereafter as is practicable.

Sincerely,

---

| | |
|:---|:---|
| **Datavault AI Inc**. | **Datavault AI Inc**. |
| By: | /s/ Nathaniel Bradley |
|  | Nathaniel Bradley |
|  | Chief Executive Officer |
| cc: | David E. Danovitch, Sullivan & Worcester LLP |
|  | Aaron M. Schleicher, Sullivan & Worcester LLP |

---