# EDGAR Filing Document

**Accession Number:** 0001840877
**File Stem:** 0001213900-26-043011
**Filing Date:** 2026-4
**Character Count:** 26456
**Document Hash:** 73b01ace622ff3136183eb3ac7a2ed42
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-043011.hdr.sgml**: 20260413

**ACCESSION NUMBER**: 0001213900-26-043011

**CONFORMED SUBMISSION TYPE**: 10-K/A

**PUBLIC DOCUMENT COUNT**: 15

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260413

**DATE AS OF CHANGE**: 20260413

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Envoy Medical, Inc.
- **CENTRAL INDEX KEY:** 0001840877
- **STANDARD INDUSTRIAL CLASSIFICATION:** ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 861369123
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 10-K/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-40133
- **FILM NUMBER:** 26858115

**BUSINESS ADDRESS:**
- **STREET 1:** 4875 WHITE BEAR PARKWAY
- **CITY:** WHITE BEAR LAKE
- **STATE:** MN
- **ZIP:** 55110
- **BUSINESS PHONE:** 651-361-8000

**MAIL ADDRESS:**
- **STREET 1:** 4875 WHITE BEAR PARKWAY
- **CITY:** WHITE BEAR LAKE
- **STATE:** MN
- **ZIP:** 55110

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Anzu Special Acquisition Corp I
- **DATE OF NAME CHANGE:** 20210115

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-K/A (Amendment No. 1)**

(Mark One)

☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

**For the fiscal year ended December 31, 2025**

or

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ______ to ______

**Commission File Number 001-40133**

**ENVOY MEDICAL, INC.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware** | **86-1369123** |
| (State or other jurisdiction of<br> incorporation or organization) | (I.R.S. Employer<br> Identification No.) |

---

**4875 White Bear Parkway, White Bear Lake, MN 55110**

(Address of principal executive offices)

**(877) 900-3277**

(Registrant's telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

---

| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol(s)** | **Name of each exchange on which registered** |
| Class A Common Stock, par value $0.0001 per share | COCH | The Nasdaq Stock Market LLC |
| Redeemable Warrants, each exercisable for one share of Class A Common Stock at an exercise price of $11.50 per share | COCHW | The Nasdaq Stock Market LLC |

---

Securities registered pursuant to Section 12(g) of the Act: None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐ No ☒

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large Accelerated Filer ☐ Accelerated Filer ☐ <br> Non-accelerated Filer ☒ Smaller Reporting Company ☒ <br> Emerging Growth Company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☐

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements. ☒

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

The aggregate market value of the registrant's Class A common stock, par value $0.0001 per share, held by non-affiliates of the registrant computed by reference to the last sales price of such stock, as of the last business day of the registrant's most recently completed fiscal quarter, which was December 31, 2025, was approximately $12.7 million. This calculation excludes shares of Class A common stock held by the registrant's officers and directors and each person known by the registrant to beneficially own more than 5% of the registrant's outstanding shares, as such persons may be deemed to be affiliates. This determination of affiliate status should not be deemed conclusive for any other purpose.

There were 76,881,110 shares of the registrant's Class A common stock, par value $0.0001 per share, outstanding as of March 20, 2026.

**DOCUMENTS INCORPORATED IN PART BY REFERENCE**

Portions of the registrant's definitive proxy statement relating to its 2026 Annual Meeting of Stockholders are incorporated by reference into Part III of this Annual Report on Form 10-K.

**EXPLANATORY NOTE**

This Amendment No. 1 to Form 10-K (this "Amendment") amends the Annual Report on Form 10-K of Envoy Medical, Inc. (the "Company") for the year ended December 31, 2025, originally filed with the Securities and Exchange Commission on March 23, 2026 (the "Original Form 10-K"). This Amendment is being filed solely to correct a typographical error in the consent of Grant Thornton LLP, the Company's independent registered public accounting firm (the "Consent").

Pursuant to Rule 12b-15 under the Securities Exchange Act of 1934, as amended (this "Exchange Act"), this Amendment also contains new certifications pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, which are attached hereto.

Except as set forth in this Amendment, no other changes have been made to the Original Form 10-K. The Original Form 10-K has not been amended or updated to reflect events occurring after the filing date of the Original Form 10-K, except as specifically set forth in this Amendment. This Amendment should be read in conjunction with the Original Form 10-K.

**PART IV**

**ITEM 15. EXHIBIT AND FINANCIAL STATEMENT SCHEDULES.**

**(a) List of Documents Filed as a Part of This Report:**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(3) *Index to Exhibits:***

See exhibits listed under Part (b) below.

**(b) Exhibits:**

**EXHIBIT INDEX**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** |
| <br>**Exhibit <br> Number** | <br>**Description** | **Schedule/<br> Form** | **File No.** | **Exhibit** | **Filing Date** |
| 3.1 | [Second Amended and Restated Certificate of Incorporation of the Company.](http://www.sec.gov/Archives/edgar/data/1840877/000101376223002246/ea186352ex3-1_envoy.htm) | 8-K | 001-40133 | 3.1 | October 5, 2023 |
| 3.2 | [Amended and Restated Bylaws of the Company.](http://www.sec.gov/Archives/edgar/data/1840877/000101376223002246/ea186352ex3-2_envoy.htm) | 8-K | 001-40133 | 3.2 | October 5, 2023 |
| 3.3 | [Certificate of Designation of Series A Preferred Stock of the Company.](http://www.sec.gov/Archives/edgar/data/1840877/000101376223002246/ea186352ex3-3_envoy.htm) | 8-K | 001-40133 | 3.3 | October 5, 2023 |
| 4.1 | [Warrant Agreement, dated March 1, 2021, between Anzu Special Acquisition Corp I and Equiniti Trust Company, LLC (formerly known as American Stock Transfer & Trust Company, LLC), as Warrant Agent.](http://www.sec.gov/Archives/edgar/data/1840877/000110465921032172/tm213438d11_ex10-1.htm) | 8-K | 001-40133 | 10.1 | March 4, 2021 |
| 4.2 | [Form of Shortfall Warrant.](http://www.sec.gov/Archives/edgar/data/1840877/000121390024014271/fs12024a1ex4-2_envoy.htm) | S-1/A | 333-276590 | 4.2 | February 15, 2024 |
| 4.3 | [Description of Securities.](http://www.sec.gov/Archives/edgar/data/1840877/000121390024028894/ea020296601ex4-3_envoy.htm) | 10-K | 001-40133 | 4.3 | April 1, 2024 |
| 4.4 | [Form of GAT Warrant.](http://www.sec.gov/Archives/edgar/data/1840877/000101376225004299/ea023532001ex4-4_envoy.htm) | 10-K | 001-40133 | 4.4 | March 31, 2025 |
| 4.5 | [Form of September Private Placement Warrant](http://www.sec.gov/Archives/edgar/data/1840877/000121390025090373/ea025837101ex4-1_envoy.htm) | 8-K | 001-40133 | 4.1 | September 23, 2025 |
| 4.6 | [Form of September Placement Agent Warrant](http://www.sec.gov/Archives/edgar/data/1840877/000121390025090373/ea025837101ex4-2_envoy.htm) | 8-K | 001-40133 | 4.2 | September 23, 2025 |
| 4.7 | [Form of October Private Placement Warrant](http://www.sec.gov/Archives/edgar/data/1840877/000121390025097600/ea026075301ex4-1_envoy.htm) | 8-K | 001-40133 | 4.1 | October 9, 2025 |
| 4.8 | [Form of October Placement Agent Warrant](http://www.sec.gov/Archives/edgar/data/1840877/000121390025097600/ea026075301ex4-2_envoy.htm) | 8-K | 001-40133 | 4.2 | October 9, 2025 |
| 4.9 | [Form of Pre-Funded Warrant](https://www.sec.gov/Archives/edgar/data/1840877/000121390026013098/ea027581701ex4-9_envoy.htm) | S-1/A | 333-292260 | 4.9 | February 6, 2026 |
| 4.10 | [Form of Series A-1 Warrant](https://www.sec.gov/Archives/edgar/data/1840877/000121390026013098/ea027581701ex4-10_envoy.htm) | S-1/A | 333-292260 | 4.10 | February 6, 2026 |
| 4.11 | [Form of Series A-2 Warrant](https://www.sec.gov/Archives/edgar/data/1840877/000121390026013098/ea027581701ex4-11_envoy.htm) | S-1/A | 333-292260 | 4.11 | February 6, 2026 |
| 4.12 | [Form of Placement Agent Warrant to be issued in this offering](https://www.sec.gov/Archives/edgar/data/1840877/000121390026013098/ea027581701ex4-12_envoy.htm) | S-1/A | 333-292260 | 4.12 | February 6, 2026 |
| 10.1 | [Amendment to Letter Agreement, dated September 29, 2023, by and among Anzu Special Acquisition Corp I, Anzu SPAC GP I LLC and Anzu's officers and directors.](http://www.sec.gov/Archives/edgar/data/1840877/000101376223002246/ea186352ex10-2_envoy.htm) | 8-K | 001-40133 | 10.2 | October 5, 2023 |
| 10.2 (+) | [Amended and Restated Registration Rights Agreement, dated September 29, 2023, by and among Anzu Special Acquisition Corp I, Anzu SPAC GP I LLC and certain stockholders.](http://www.sec.gov/Archives/edgar/data/1840877/000101376223002246/ea186352ex10-3_envoy.htm) | 8-K | 001-40133 | 10.3 | October 5, 2023 |
| 10.3 (\*) | [Envoy Medical, Inc. Equity Incentive Plan.](http://www.sec.gov/Archives/edgar/data/1840877/000101376223002246/ea186352ex10-22_envoy.htm) | 8-K | 001-40133 | 10.22 | October 5, 2023 |
| 10.4 (\*) | [Envoy Medical, Inc. Employee Stock Purchase Plan.](http://www.sec.gov/Archives/edgar/data/1840877/000101376223002246/ea186352ex10-23_envoy.htm) | 8-K | 001-40133 | 10.23 | October 5, 2023 |
| 10.5 (\*) | [Form of Envoy Medical, Inc. Indemnification Agreement.](http://www.sec.gov/Archives/edgar/data/1840877/000101376223002246/ea186352ex10-21_envoy.htm) | 8-K | 001-40133 | 10.21 | October 5, 2023 |
| 10.6 | [Forward Purchase Agreement, dated as of April 17, 2023.](http://www.sec.gov/Archives/edgar/data/1840877/000110465923046443/tm2312890d1_ex10-4.htm) | 8-K | 001-40133 | 10.4 | April 18, 2023 |
| 10.7 (+) | [Amendment No. 1 to Forward Purchase Agreement, dated as of May 25, 2023.](http://www.sec.gov/Archives/edgar/data/1840877/000110465923077199/anzuu-20230331xex10d27.htm) | S-4/A | 333-271920 | 10.27 | June 30, 2023 |
| 10.8 | [Amendment No. 2 to Forward Purchase Agreement, dated as of September 28, 2023.](http://www.sec.gov/Archives/edgar/data/1840877/000101376223002246/ea186352ex10-24_envoy.htm) | 8-K | 001-40133 | 10.24 | October 5, 2023 |
| 10.9 (\*) | [Employment Agreement, dated October 16, 2023, between Envoy Medical Corporation and Brent T. Lucas.](http://www.sec.gov/Archives/edgar/data/1840877/000101376223005437/ea187058ex10-1_envoy.htm) | 8-K | 001-40133 | 10.1 | October 20, 2023 |
| 10.10 (\*) | [Employment Agreement, dated August 15, 2023, between Envoy Medical Corporation and David R. Wells.](http://www.sec.gov/Archives/edgar/data/1840877/000121390023088310/f10q0923ex10-10_envoy.htm) | 10-Q | 001-40133 | 10.10 | November 17, 2023 |
| 10.11 (\*) | [Letter Agreement, dated February 14, 2024, between Envoy Medical Corporation and Charles R. Brynelsen.](http://www.sec.gov/Archives/edgar/data/1840877/000121390024028894/ea020296601ex10-11_envoy.htm) | 10-K | 001-40133 | 10.11 | April 1, 2024 |
| 10.12 (\*) | [Letter Agreement, dated February 14, 2024, between Envoy Medical Corporation and Susan Kantor.](http://www.sec.gov/Archives/edgar/data/1840877/000121390024028894/ea020296601ex10-12_envoy.htm) | 10-K | 001-40133 | 10.12 | April 1, 2024 |
| 10.13 (\*) | [Letter Agreement, dated February 14, 2024, between Envoy Medical Corporation and Mona Patel.](http://www.sec.gov/Archives/edgar/data/1840877/000121390024028894/ea020296601ex10-13_envoy.htm) | 10-K | 001-40133 | 10.13 | April 1, 2024 |
| 10.14 (\*) | [Letter Agreement, dated February 14, 2024, between Envoy Medical Corporation and Janis Smith-Gomez.](http://www.sec.gov/Archives/edgar/data/1840877/000121390024028894/ea020296601ex10-14_envoy.htm) | 10-K | 001-40133 | 10.14 | April 1, 2024 |
| 10.15 (\*) | [Form of Option Award Agreement.](http://www.sec.gov/Archives/edgar/data/1840877/000121390024028894/ea020296601ex10-15_envoy.htm) | 10-K | 001-40133 | 10.15 | April 1, 2024 |
| 10.16 | [Promissory Note, dated February 27, 2024, between Envoy Medical, Inc. and GAT Funding, LLC](http://www.sec.gov/Archives/edgar/data/1840877/000121390024043566/ea020583701ex10-1_envoy.htm) | 10-Q | 001-40133 | 10.1 | May 15, 2024 |
| 10.17 | [Amendment to Forward Stock Purchase Agreement, dated July 29, 2024, between Envoy Medical, Inc. and the Meteroa FPA Parties.](http://www.sec.gov/Archives/edgar/data/1840877/000101376224003336/ea021039602ex10-1_envoy.htm) | 8-K | 001-40133 | 10.1 | August 1, 2024 |
| 10.18 | [Promissory Note, dated August 27, 2024, between Envoy Medical, Inc. and GAT Funding, LLC.](http://www.sec.gov/Archives/edgar/data/1840877/000121390024097861/ea022095601ex10-1_envoy.htm) | 10-Q | 001-40133 | 10.1 | November 14, 2024 |
| 10.19 | [Conversion and Waiver Agreement, dated December 20, 2024, by and between Envoy Medical, Inc. and Anzu SPAC GP I LLC.](http://www.sec.gov/Archives/edgar/data/1840877/000121390024111279/ea022560401ex10-1_envoy.htm) | 8-K | 001-40133 | 10.1 | December 20, 2024 |

---

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| 10.20 | [Amendment No. 1 to Common Stock Purchase Warrant, issued by Envoy Medical, Inc. to the Meteora Parties.](http://www.sec.gov/Archives/edgar/data/1840877/000121390024055739/ea020840901ex10-1_envoy.htm) | 8-K | 001-40133 | 10.1 | June 25, 2024 |
| 10.21 | [Amendment No. 2 to Common Stock Purchase Warrant, issued by Envoy Medical, Inc. to the Meteora Parties.](http://www.sec.gov/Archives/edgar/data/1840877/000121390024111932/ea022575701ex10-1_envoy.htm) | 8-K | 001-40133 | 10.1 | December 23, 2024 |
| 10.22 | [At The Market Offering Agreement dated as of January 17, 2025, between Envoy Medical, Inc and Roth Capital Partners, LLC](http://www.sec.gov/Archives/edgar/data/1840877/000121390025004714/ea022806401ex10-1_envoy.htm) | 8-K | 001-40133 | 10.1 | January 17, 2025 |
| 10.23 | [Building Lease dated as of May 20, 2016, between Envoy Medical Corporation and Taylor Corporation, as amended.](http://www.sec.gov/Archives/edgar/data/1840877/000101376225004299/ea023532001ex10-23_envoy.htm) | 10-K | 001-40133 | 10.23 | March 31, 2025 |
| 10.24 | [Services Agreement dated as of January 1, 2022, between Envoy Medical Corporation and Taylor Technology Services, Inc.](http://www.sec.gov/Archives/edgar/data/1840877/000101376225004299/ea023532001ex10-24_envoy.htm) | 10-K | 001-40133 | 10.24 | March 31, 2025 |
| 10.25 | [Promissory Note, dated March 6, 2025, between Envoy Medical, Inc. and GAT Funding, LLC.](http://www.sec.gov/Archives/edgar/data/1840877/000121390025038468/ea023963901ex10-2_envoymed.htm) | 10-Q | 001-40133 | 10.2 | May 1, 2025 |
| 10.26 | [Amended and Restated Envoy Medical, Inc. 2023 Equity Incentive Plan](http://www.sec.gov/Archives/edgar/data/1840877/000121390025050758/ea024441801ex10-1_envoy.htm) | 8-K | 001-40133 | 10.1 | June 3, 2025 |
| 10.27 | [Consulting Agreement by and between the Company and Oasis Business Consulting, LLC, dated effective June 23, 2025.](http://www.sec.gov/Archives/edgar/data/1840877/000121390025057481/ea024682601ex10-1_envoy.htm) | 8-K | 001-40133 | 10.1 | June 25, 2025 |
| 10.28 | [Satisfaction of Promissory Notes by and between the Company and GAT Funding, LLC, dated effective August 25, 2025.](http://www.sec.gov/Archives/edgar/data/1840877/000121390025080530/ea025459001ex10-1_envoy.htm) | 8-K | 001-40133 | 10.1 | August 26, 2025 |
| 10.29 | [Amendment No. 3 to Common Stock Purchase Warrant, issued by Envoy Medical, Inc. to the Meteora Parties, dated July 29, 2025.](http://www.sec.gov/Archives/edgar/data/1840877/000121390025068760/ea025064901ex10-1_envoy.htm) | 8-K | 001-40133 | 10.1 | July 29, 2025 |
| 10.30 | [Warrant Extension and Voting Agreement, by and among the Company, GAT Funding, LLC, Taylor Sports Group, Inc., and Glen A. Taylor, dated September 4, 2025.](http://www.sec.gov/Archives/edgar/data/1840877/000121390025086268/ea025665001ex10-1_envoy.htm) | 8-K | 001-40133 | 10.1 | September 9, 2025 |
| 10.31 | [Form of September 2025 Purchase Agreement](http://www.sec.gov/Archives/edgar/data/1840877/000121390025090373/ea025837101ex10-1_envoy.htm) | 8-K | 001-40133 | 10.1 | September 23, 2025 |
| 10.32 | [Amendment No. 4 to Common Stock Purchase Warrant, issued by Envoy Medical, Inc. to the Meteora Parties, dated December 18, 2025.](https://www.sec.gov/Archives/edgar/data/1840877/000121390025126032/ea027088801ex10-1_envoy.htm) | 8-K | 001-40133 | 10.1 | December 29, 2025 |
| 10.33 | [Form of October 2025 Purchase Agreement](http://www.sec.gov/Archives/edgar/data/1840877/000121390025097600/ea026075301ex10-1_envoy.htm) | 8-K | 001-40133 | 10.1 | October 9, 2025 |
| 10.34 | [Engagement Letter, dated September 17, 2025, by and between Envoy Medical, Inc. and H.C. Wainwright & Co., LLC, as amended on December 17, 2025 and February 9, 2026.](https://www.sec.gov/Archives/edgar/data/1840877/000121390026013894/ea027620701ex10-34_envoy.htm) | S-1/A | 333-292260 | 10.34 | February 10, 2026 |
| 10.35 | [Amendment, dated February 11, 2026, to Engagement Letter, dated September 17, 2025, by and between Envoy Medical, Inc. and H.C. Wainwright & Co., LLC.](https://www.sec.gov/Archives/edgar/data/1840877/000121390026016584/ea027697201ex10-3_envoy.htm) | 8-K | 001-40133 | 10.3 | February 13, 2026 |
| 10.36 | [Form of February 2026 Purchase Agreement](http://www.sec.gov/Archives/edgar/data/0001840877/000121390026016584/ea027697201ex10-1_envoy.htm) | S-1/A | 333-292260 | 10.33 | February 6, 2026 |
| 19.1 | [Envoy Medical, Inc. Policy on Inside Information and Insider Trading.](http://www.sec.gov/Archives/edgar/data/1840877/000121390024028894/ea020296601ex19-1_envoy.htm) | 10-K | 001-40133 | 19.1 | April 1, 2024 |
| 21.1 | [List of Subsidiaries.](http://www.sec.gov/Archives/edgar/data/1840877/000101376225004299/ea023532001ex21-1_envoy.htm) | 10-K | 001-40133 | 21.1 | March 31, 2025 |
| 23.1(#) | [Consent of Grant Thornton LLP.](ea028599801ex23-1.htm) |  |  |  |  |
| 24.1(\*\*) | [Power of Attorney.](https://www.sec.gov/ix?doc=/Archives/edgar/data/1840877/000121390026032683/ea0280884-10k_envoy.htm#a_035) |  |  |  |  |
| 31.1(\*\*) | [Certification of the Chief Executive Officer required by Rule 13a-14(a) or Rule 15d-14(a).](http://www.sec.gov/Archives/edgar/data/1840877/000121390026032683/ea028088401ex31-1.htm) |  |  |  |  |
| 31.2(\*\*) | [Certification of the Chief Financial Officer required by Rule 13a-14(a) or Rule 15d-14(a).](http://www.sec.gov/Archives/edgar/data/1840877/000121390026032683/ea028088401ex31-2.htm) |  |  |  |  |
| 31.3(#) | [Certification of the Chief Executive Officer required by Rule 13a-14(a) or Rule 15d-14(a).](ea028599801ex31-3.htm) |  |  |  |  |
| 31.4(#) | [Certification of the Chief Financial Officer required by Rule 13a-14(a) or Rule 15d-14(a).](ea028599801ex31-4.htm) |  |  |  |  |
| 32.1(\*\*) | [Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](http://www.sec.gov/Archives/edgar/data/1840877/000121390026032683/ea028088401ex32-1.htm) |  |  |  |  |
| 32.2(\*\*) | [Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](http://www.sec.gov/Archives/edgar/data/1840877/000121390026032683/ea028088401ex32-2.htm) |  |  |  |  |
| 97.1 | [Clawback Policy](http://www.sec.gov/Archives/edgar/data/1840877/000121390026032683/ea028088401ex97-1.htm) | 10-K | 001-40133 | 97.1 | March 23, 2026 |
| 101.INS(\*\*) | Inline XBRL Instance Document. |  |  |  |  |
| 101.SCH(\*\*) | Inline XBRL Taxonomy Extension Schema Document. |  |  |  |  |
| 101.CAL(\*\*) | Inline XBRL Taxonomy Extension Calculation Linkbase Document. |  |  |  |  |
| 101.DEF(\*\*) | Inline XBRL Taxonomy Extension Definition Linkbase Document. |  |  |  |  |
| 101.LAB(\*\*) | Inline XBRL Taxonomy Extension Label Linkbase Document. |  |  |  |  |
| 101.PRE(\*\*) | Inline XBRL Taxonomy Extension Presentation Linkbase Document. |  |  |  |  |
| 104(#) | Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101). |  |  |  |  |

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(\*) Indicates a management contract or compensatory plan.

(#) Filed herewith.

(\*\*) Previously filed.

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| | |
|:---|:---|
| (+) | Certain schedules and exhibits to this Exhibit have been omitted pursuant to Item 601(a)(5) or Item 601(b)(10)(iv), as applicable, of Regulation S-K. The registrant agrees to furnish supplemental copies of all omitted exhibits and schedules to the Securities and Exchange Commission upon its request. |

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**SIGNATURES**

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this Report to be signed on its behalf by the undersigned, thereunto duly authorized.

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| | | |
|:---|:---|:---|
| April 13, 2026 | **ENVOY MEDICAL, INC.** | **ENVOY MEDICAL, INC.** |
|  | /s/ Brent T. Lucas | /s/ Brent T. Lucas |
|  | Name: | Brent T. Lucas |
|  | Title: | Chief Executive Officer |

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Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacity and on the dates indicated.

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| | | |
|:---|:---|:---|
| Date: April 13, 2026 | By | /s/ Brent T. Lucas |
|  |  | Brent T. Lucas |
|  |  | Chief Executive Officer and Director |
|  |  | (Principal Executive Officer and Director) |
| Date: April 13, 2026 | By | /s/ Robert Potashnick |
|  |  | Robert Potashnick |
|  |  | Interim Chief Financial Officer |
|  |  | (Principal Financial Officer and Principal Accounting Officer) |

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## Exhibit 23.1

**Exhibit 23.1**

We have issued our report dated March 23, 2026, with respect to the consolidated financial statements included in the Annual Report of Envoy Medical, Inc. on Form 10-K for the year ended December 31, 2025. We consent to the incorporation by reference of said report in the Registration Statements of Envoy Medical, Inc. on Form S-1 (File No. 333-290927), on Form S-3 (File No. 333-282474), and on Form S-8 (File No. 333-27862).

<u>/s/ GRANT THORNTON LLP</u>

Fort Lauderdale, Florida

March 23, 2026

## Exhibit 31.3

**Exhibit 31.3**

**CERTIFICATION PURSUANT TO**

**RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**

I, Brent T. Lucas, certify that:

1. I have reviewed this Amendment No. 1 to Annual Report on Form
10-K of Envoy Medical, Inc.;

2. Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under
which such statements were made, not misleading with respect to the period covered by this report;

Date: April 13, 2026

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| | |
|:---|:---|
| By: | /s/ Brent T. Lucas |
|  | Brent T. Lucas |
|  | Chief Executive Officer |

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## Exhibit 31.4

**Exhibit 31.4**

**CERTIFICATION PURSUANT TO**

**RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**

I, Robert Potashnick, certify that:

1. I have reviewed this Amendment No. 1 to Annual Report on Form
10-K of Envoy Medical, Inc.;

2. Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under
which such statements were made, not misleading with respect to the period covered by this report;

Date: April 13, 2026

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| | |
|:---|:---|
| By: | /s/ Robert Potashnick |
|  | Robert Potashnick |
|  | Interim Chief Financial Officer |

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