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
|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,|
/s/ Christian Gormsen
|President and Chief Executive Officer|
Christy La Pierre, Eargo, Inc.
David Zaheer, Latham & Watkins LLP
Harry Demas, Latham & Watkins LLP
Kathleen Wells, Latham & Watkins LLP