United States securities and exchange commission logo March 14, 2023 Bjarne Bergheim President and Chief Executive Officer Sonendo, Inc. 26061 Merit Circle, Suite 102 Laguna Hills, CA 92653 Re: Sonendo, Inc. Registration Statement on Form S-3 Filed March 8, 2023 File No. 333-270366 Dear Bjarne Bergheim: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jessica Ansart at 202-551-4511 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Wendy Grasso