RESONANT INC.
10900 Stonelake Blvd
Suite 100, Office 02-130
Austin TX 78759
May 17, 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: | May 19, 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 | ||
