SoundHound AI, Inc.

5400 Betsy Ross Drive

Santa Clara, CA 95054

 

February 14, 2023

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporate Finance

Office of Technology

100 F Street, N.E.

Washington, DC 20549

Attn: Kathleen Krebs and Joshua Shainess

 

	Re:	SoundHound AI, Inc.
		Registration Statement on Form S-1
		File No. 333- 267501

 

Dear Ms. Krebs and Mr. Shainess:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, SoundHound AI, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:30 p.m. EST on Tuesday, February 14, 2023, or as soon as thereafter practicable.

 

	Very truly yours,
	/s/ Dr. Keyvan Mohajer
	By:	Dr. Keyvan Mohajer
	Title:	Chief Executive Officer

 

cc:	Ellenoff Grossman & Schole LLP