AKOUOS, INC.
645 Summer Street, Suite 200
Boston, MA 02210
August 18, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Akouos, Inc. |
| Registration Statement on Form S-3 | |
| File No. 333-258798 | |
| Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Akouos, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-258798), so that it may become effective at 4:30 p.m. Eastern time on August 20, 2021, or as soon thereafter as practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff.
| Very truly yours, | ||
| AKOUOS, INC. | ||
| By: | /s/ Karoline Shair | |
| Name: Karoline Shair | ||
| Title: Chief Legal Officer and Corporate Secretary | ||
| cc: | Rosemary G. Reilly |
| Molly Fox | |
| Wilmer Cutler Pickering Hale and Dorr LLP |
