AUDDIA INC.
2100 CENTRAL AVENUE, SUITE 200
BOULDER, CO 80301
VIA EDGAR
April 15, 2022
Securities and Exchange Commission
100 F Street, N.E.
Judiciary Plaza
Washington, D.C. 20549
Attn: Austin Pattan, Division of Corporation Finance
| Re: | Auddia Inc. | |
| Registration Statement on Form S-3 (File No. 333-264227) | ||
| Acceleration Request: | ||
| Requested Date: April 18, 2022 | ||
| Requested Time: 4:00 P.M. Eastern Time |
Dear Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Auddia Inc. (the “Company”) hereby requests that the Registration Statement on Form S-3 (File No. 333-264227) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.
| Sincerely, | ||
| Auddia Inc. | ||
| /s/ Brian Hoff | ||
| Brian Hoff | ||
| Chief Financial Officer |