Company Acceleration Request

Eargo, Inc.

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

 

Attention:

Celeste Murphy

    

Ada D. Sarmento

    

Sash Parikh

    

Michael Fay

 

  Re:

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,
EARGO, INC.
By:  

/s/ Christian Gormsen

  Christian Gormsen
  President and Chief Executive Officer

 

cc:

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