RESONANT INC.
175 Cremona Drive, Suite 200
Goleta, California 93117
September 10, 2019
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Resonant Inc. | |
| Registration Statement on Form S-3 (File No. 333-233570) | |
| Acceleration Request | |
| Requested Date: | September 12, 2019 |
| Requested Time: | 4:00 p.m. Eastern Time |
Ladies and Gentlemen:
Resonant Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-233570) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as possible.
| Very truly yours, | |
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| RESONANT INC. | |
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| By: | /s/ Martin S. McDermut |
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| Martin S. McDermut |
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| Chief Financial Officer |
