RESONANT INC.
10900 Stonelake Blvd
Suite 100, Office 02-130
Austin TX 78759
April 19, 2021
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. 333-254242)
Acceleration Request
Requested Date: April 22, 2021
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. 333-254242) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as possible.
| Very truly yours, | ||
| RESONANT INC. | ||
| By: | /s/ Martin S. McDermut | |
| Martin S. McDermut | ||
| Chief Financial Officer | ||
