SONENDO, INC.
26061 Merit Circle, Suite 102
Laguna Hills, CA 92653
(949) 766-3636
May 10, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Jessica Ansart
Re: | Sonendo, Inc. (the “Registrant”) - Request for Acceleration |
Registration Statement on Form S-3
File No. 333- 270366
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the Registrant hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333- 270366) (as amended, the “Registration Statement”), so that it may become effective at 5:00 p.m. Eastern Standard Time on Friday, May 12, 2023, or as soon thereafter as practicable.
The Registrant hereby authorizes Wendy Grasso of Reed Smith LLP, attorneys for the Registrant, to orally modify or withdraw this request for acceleration.
The Registrant requests that it be notified of such effectiveness by a telephone call to Wendy Grasso at (212) 549-0216.
SONENDO, INC. | ||
By: | /s/ Michael Watts | |
Name: | Michael Watts | |
Title: | Chief Financial Officer |