AKOUSTIS TECHNOLOGIES, INC.
9805 Northcross Center Court, Suite H
Huntersville, NC 28078
June 2, 2017
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporate Finance
Washington, D.C. 20549
Re: | Akoustis Technologies, Inc. |
Registration Statement on Form S-1 (File No. 333-218245) | |
Request for Acceleration |
Ladies and Gentlemen:
Akoustis Technologies, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement under Rule 461 of the Securities Act of 1933, as amended, and declare the Registration Statement effective at 4:00 p.m., on Monday, June 5, 2017, or as soon thereafter as is practicable.
In making this request, the Company acknowledges that:
Very truly yours,
AKOUSTIS TECHNOLOGIES, INC.
By:/s/ Jeffrey B. Shealy
Name: Jeffrey B. Shealy
Title: Chief Executive Officer