Company Acceleration Request

Eargo, Inc.

1600 Technology Drive, 6th Floor

San Jose, California 95110

October 13, 2020


United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549-6010



Celeste Murphy


Ada D. Sarmento


Sash Parikh


Michael Fay



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,

/s/ Christian Gormsen

  Christian Gormsen
  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