Eargo, Inc.
2665 North First Street, Suite 300
San Jose, California 95134
October 25, 2022
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: | Christine Westbrook | |
| Re: | Eargo, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-267071 | ||
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. 333-267071) (as amended, the “Registration Statement”) of Eargo, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 5:30 p.m., Washington, D.C. time, on October 27, 2022, 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 David Zaheer at (213) 891-8045 or Harry Demas at (650) 470-4828.
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. |
David Zaheer, Latham & Watkins LLP
Harry Demas, Latham & Watkins LLP
Kathleen Wells, Latham & Watkins LLP