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                                December 29, 2022

       Christian Gormsen
       President and Chief Executive Officer
       Eargo, Inc.
       2665 North First Street, Suite 300
       San Jose, California 95134

                                                        Re: Eargo, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed December 19,
2022
                                                            File No. 333-268859

       Dear Christian Gormsen:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1, Filed December 19, 2022

       Cover Page

   1.                                                   Please revise the cover
page to disclose that you have a majority shareholder and are a
                                                        "controlled company"
under the marketplace rules of the Nasdaq Stock Market. Identify
                                                        the Selling Stockholder
as the majority shareholder and state its ownership percentage.
       Risk Factors, page 3

   2.                                                   Please revise to
include risk factor disclosure concerning the impact of sales by your
                                                        Selling Stockholder in
connection with this offering. For example, disclose the risk and
                                                        impact of potential
stock price volatility, potential sales of a substantial portion of your
                                                        shares and a potential
change in control.
 Christian Gormsen
Eargo, Inc.
December 29, 2022
Page 2
General

3.    Given the nature of the offering and size of the transaction relative to
the number of
      outstanding shares held by non-affiliates as disclosed in the prospectus,
it appears that the
      transaction may be an indirect primary offering. Please provide us with
an analysis of your
      basis for determining that it is appropriate to characterize the
transaction as a secondary
      offering under Securities Act Rule 415(a)(1)(i). For guidance, please see
Question 612.09
      of the Securities Act Rules Compliance and Disclosure Interpretations.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Margaret Schwartz at 202-551-7153 or Celeste Murphy at
202-551-3257
with any other questions.



                                                            Sincerely,

FirstName LastNameChristian Gormsen                         Division of
Corporation Finance
                                                            Office of
Industrial Applications and
Comapany NameEargo, Inc.
                                                            Services
December 29, 2022 Page 2
cc:       Kathleen M. Wells
FirstName LastName