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                             September 25, 2020

       Christian Gormsen
       Chief Executive Officer
       Eargo, Inc.
       1600 Technology Drive, 6th Floor
       San Jose, CA 95110

                                                        Re: Eargo, Inc.
                                                            Amendment No. 3 to
Draft Registration Statement on Form S-1
                                                            Submitted September
8, 2020
                                                            CIK No. 0001719395

       Dear Mr. Gormsen:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 3 to Draft Registration Statement on Form S-1

       Key Business Metrics, page 81

   1.                                                   Please revise to
disclose the reasons why you believe these metrics provide useful
                                                        information to
investors.
       Comparative electroacoustic benchmarking tests, page 120

   2.                                                   Please revise to
disclose the reasons why you believe the discussion of the comparative
                                                        electroacoustic
benchmarking tests that you conducted provides useful information to
                                                        investors.
 Christian Gormsen
Eargo, Inc.
September 25, 2020
Page 2
Principal Stockholders, page 162

3.    We note your revisions in response to prior comment 3 that investment and
voting
      decisions by the Pivotal Alpha Limited are made jointly by three or more
individuals.
      Please revise to disclose the names of these individuals. Please also
revise to disclose
      who shares voting and dispositive power with Karen P. Welsh over the
shares held by
      NEA Ventures. We also note your disclosure that the non-executive board
of the Future
      Fund Board of Guardians makes the investment and voting decisions for
Future Fund
      Investment Company No.4 Pty Ltd. It appears that the Board of Guardians
is the non-
      executive board of the Future Fund. Please revise to clarify, if true,
that the Future Fund
      Board of Guardians makes the investment and voting decisions for Future
Fund
      Investment Company No.4 Pty Ltd.
       You may contact Michael Fay at 202-551-3812 or Sasha Parikh at
202-551-3627 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Ada D. Sarmento at 202-551-3798 or Celeste Murphy at 202-551-3257 with
any other
questions.



                                                            Sincerely,
FirstName LastNameChristian Gormsen
                                                            Division of
Corporation Finance
Comapany NameEargo, Inc.
                                                            Office of Life
Sciences
September 25, 2020 Page 2
cc:       Alan C. Mendelson, Esq.
FirstName LastName