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IntriCon Corporation

1260 Red Fox Road

Arden Hills, MN 55112

August 6, 2018

 

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: Acceleration Request for IntriCon Corporation (the “Company”)  
    Registration Statement on Form S-3  
    File No. 333-226334 (the “Registration Statement”)  

 

Ladies and Gentlemen:

The Company hereby requests that the above-referenced Registration Statement be declared effective on Tuesday, August 7, 2018, at 4:00 pm. Eastern Time, or as soon as practicable thereafter.

 

    Sincerely,  
         
    IntriCon Corporation
         
         
  By:   /s/ Scott Longval  
      Scott Longval  
      Chief Financial Officer  

 

[Signature Page to Acceleration Request]