VIA optronics AG
Sieboldstrasse 18
90411 Nuremberg, Germany
September 22, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sergio Chinos
Jay Ingram
Beverley Singleton
Melissa Raminpour
Re: VIA optronics AG
Registration Statement on Form F-1
File No. 333-248599
Dear Commissioners:
VIA optronics AG, a stock corporation organized under the laws of the Federal Republic of Germany (the “Company”), hereby requests, pursuant to Rule 461(a) of the General Rules and Regulations under the Securities Act of 1933, as amended, that the effective date of the Company’s registration statement on Form F-1 (File No. 333-248599) be accelerated by the Securities and Exchange Commission (the “Commission”) to 4:00 p.m., Eastern Time, on September 24, 2020, or as soon thereafter as practicable.
We request that we be notified of such effectiveness by a telephone call to Gregory Schernecke of Dechert LLP, the Company’s counsel, at (215) 994-2687 and that such effectiveness also be confirmed in writing.
| Very truly yours, | |
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| VIA optronics AG | |
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| By: | /s/ Daniel Jürgens |
| Name: | Daniel Jürgens |
| Title: | Chief Financial Officer |
cc: | Gregory Schernecke, Dechert LLP |
| David S. Rosenthal, Dechert LLP |