Akouos, Inc.
645 Summer Street
Suite 200
Boston, Massachusetts 02210
June 23, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Chris Edwards
Re: Akouos, Inc.
Registration Statement on Form S-1
File No. 333-238977
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Akouos, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-238977), as amended, so that it may become effective at 4:00 p.m. Eastern time on June 25, 2020, or as soon thereafter as practicable, or at such later time as the Company or its counsel may orally request by telephone call to the staff of the U.S. Securities and Exchange Commission. Please contact Rosemary G. Reilly of Wilmer Cutler Pickering Hale and Dorr LLP, counsel to the Company, at (617) 526-6633, or in her absence, Molly W. Fox at (617) 526-6812, to provide notice of effectiveness, or if you have any other questions regarding this matter.
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| Very truly yours, | ||
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| AKOUOS, INC. | ||
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| By: | /s/ Emmanuel Simons | |
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| Name: | Emmanuel Simons, Ph.D., M.B.A. |
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| Title: | President and Chief Executive Officer |
Signature Page to Acceleration Request
