-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 O97f/uX+xHGy96CJ3yB+rDxOtCybUGGBMZLilF0eftpFNLHmkV1JxwEKEShM7QEd
 qLHkm6dX/t5Lx4ABZtbSuA==

<SEC-DOCUMENT>0001396559-09-000005.txt : 20090413
<SEC-HEADER>0001396559-09-000005.hdr.sgml : 20090413
<ACCEPTANCE-DATETIME>20090413163321
ACCESSION NUMBER:		0001396559-09-000005
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20090413
DATE AS OF CHANGE:		20090413
EFFECTIVENESS DATE:		20090413

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			H2O AUDIO, INC
		CENTRAL INDEX KEY:			0001396559
		IRS NUMBER:				030445935
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-102225
		FILM NUMBER:		09746846

	BUSINESS ADDRESS:	
		STREET 1:		11010 ROSELLE STREET
		STREET 2:		SUITE 150
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92121
		BUSINESS PHONE:		858-623-0339

	MAIL ADDRESS:	
		STREET 1:		11010 ROSELLE STREET
		STREET 2:		SUITE 150
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	H2O AUDIO INC
		DATE OF NAME CHANGE:	20070416
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0301</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001396559</cik>
        <entityName>H2O AUDIO, INC</entityName>
        <issuerAddress>
            <street1>11010 ROSELLE STREET</street1>
            <street2>SUITE 150</street2>
            <city>SAN DIEGO</city>
            <stateOrCountry>CA</stateOrCountry>
            <zipCode>92121</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>858-623-0339</issuerPhoneNumber>
        <issuerPreviousNameList>
            <previousName>H2O AUDIO INC</previousName>
        </issuerPreviousNameList>
        <jurisdictionOfInc>CA</jurisdictionOfInc>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kristian</firstName>
                <middleName></middleName>
                <lastName>Rauhala</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o H2O Audio, Inc.</street1>
                <street2>11010 Roselle Street, Suite 150</street2>
                <city>San Diego</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>92121</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Joseph</firstName>
                <middleName></middleName>
                <lastName>Baker</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6836 Daisy Lane</street1>
                <street2></street2>
                <city>Whistler</city>
                <stateOrCountry>A1</stateOrCountry>
                <zipCode>VON 1 B6</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>James</firstName>
                <middleName></middleName>
                <lastName>Caccavo</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Steelpoint Capital Partners, L.P.</street1>
                <street2>420 Stevens Avenue, Suite 370</street2>
                <city>Solana Beach</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>92075</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Scott</firstName>
                <middleName></middleName>
                <lastName>Tierney</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Steelpoint Capital Partners, L.P.</street1>
                <street2>420 Stevens Avenue, Suite 370</street2>
                <city>Solana Beach</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>92075</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Laird</firstName>
                <middleName></middleName>
                <lastName>Hamilton</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o H2O Audio, Inc.</street1>
                <street2>11010 Roselle Street, Suite 150</street2>
                <city>San Diego</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>92121</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Adam</firstName>
                <middleName></middleName>
                <lastName>Colton</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o H2O Audio, Inc.</street1>
                <street2>11010 Roselle Street, Suite 150</street2>
                <city>San Diego</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>92121</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2008-05-19</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isSecurityToBeAcquiredType>true</isSecurityToBeAcquiredType>
            <isOtherType>true</isOtherType>
            <descriptionOfOtherType>Warrants to purchase Common Stock and right to require investors to purchase Series C Preferred Stock at discretion of the Issuer.</descriptionOfOtherType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>1001000</totalOfferingAmount>
            <totalAmountSold>1000000</totalAmountSold>
            <totalRemaining>1000</totalRemaining>
            <clarificationOfResponse>The investors have granted to the Issuer a right to require the investors to purchase 2,271,178 shares of its Preferred Stock at an aggregate p/p of $1,000,000.  The Issuer has issued warrants to purchase 100,000 shares of Common Stock at $0.01 p/s.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>2</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>H2O AUDIO, INC</issuerName>
                <signatureName>Adam Colton</signatureName>
                <nameOfSigner>Adam Colton</nameOfSigner>
                <signatureTitle>Chief Financial Officer</signatureTitle>
                <signatureDate>2009-03-24</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----