Akoustis Technologies, Inc.
Akoustis, Inc.
9805 Northcross Center Court, Suite A
Huntersville, NC 28078
February 11, 2022
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Gregory Herbers
| Re: | Akoustis Technologies, Inc. and Akoustis, Inc. Registration Statement on Form S-3 File No. 333-262540 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), registrants Akoustis Technologies, Inc. and Akoustis, Inc. (together, the “Registrants”) hereby respectfully request that the above-referenced Registration Statement on Form S-3 be declared effective at 4:30 p.m., Eastern Time, on Tuesday, February 15, 2022, or as soon thereafter as is practicable or at such later time as the Registrants or their counsel may orally request via telephone call to the staff of the Commission.
Please direct any questions regarding this request to Sean M. Jones of K&L Gates LLP ((704) 331-7406; sean.jones@klgates.com). In addition, please notify Mr. Jones when this request for acceleration has been granted.
We understand that the staff of the United States Securities and Exchange Commission will consider this request as confirmation by the Registrants that they are aware of their responsibilities under the Securities Act as they relate to the issuance of the securities covered by the Registration Statement.
Sincerely,
/s/ Andrew W.B. Wright
Andrew W.B. Wright
General Counsel and Secretary, Akoustis Technologies, Inc.
Director, Akoustis, Inc.
