1600 Technology Drive, 6th Floor
San Jose, California 95110
October 13, 2020
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549-6010
Ada D. Sarmento
Eargo, Inc. Registration Statement on Form S-1 (Registration No. 333-249075)
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-249075) (the Registration Statement) of Eargo, Inc. (the Company). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on October 15, 2020, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Alan Mendelson at (650) 463-4693 or Kathleen Wells at (650) 463-2677.
Thank you for your assistance in this matter.
|Very truly yours,|
|President and Chief Executive Officer|
Christy La Pierre, Eargo, Inc.
Alan C. Mendelson, Latham & Watkins LLP
Kathleen Wells, Latham & Watkins LLP
Phillip Stoup, Latham & Watkins LLP
Alan F. Denenberg, Davis Polk & Wardwell LLP
Beth LeBow, Davis Polk & Wardwell LLP