April 8, 2010
VIA COURIER AND EDGAR
| Re: | DynaVox Inc. | |
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| Registration Statement on Form S-1 | |
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| File No. 333-164217 |
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David Orlic, Esq.
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mailstop 4561
Washington, D.C. 20549
Dear Mr. Orlic:
On behalf of DynaVox Inc. (the “Company”), we hereby transmit via EDGAR for filing with the Securities and Exchange Commission Pre-Effective Amendment No. 4 to the above-referenced Registration Statement relating to the offering of the Company’s Class A common stock, marked to show changes from Amendment No. 3 to the Registration Statement as filed on April 2, 2010.
In addition, please note that we have re-filed a number of exhibits to the Registration Statement to reflect minor changes. We will supplementally provide to you versions of these exhibits that have been marked to show the changes from the previously filed versions.
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Please do not hesitate to call Joshua Ford Bonnie at 212-455-3986 with any questions or further comments you may have regarding this filing.
| Very truly yours, |
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| SIMPSON THACHER & BARTLETT LLP |
cc: | Securities and Exchange Commission | |
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| Mark P. Shuman, Esq. |
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| Kathleen A. Collins |
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| Megan B. Akst |
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| DynaVox Inc. | |
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| Edward L. Donnelly, Jr. |
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| Kenneth D. Misch |
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| Cahill Gordon & Reindel LLP | |
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| Jonathan A. Schaffzin |
