Auddia Inc.
2100 Central Ave., Suite 200
Boulder, Colorado
80301
November 17, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Austin Pattan
| Re: | Auddia Inc. | |
| Registration Statement on Form S-1 (File No. 333-275441) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Auddia Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-275441) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 10:00 AM, eastern time, on November 21, 2023, or as soon as thereafter as is practicable.
Please contact Jennifer Porter, Esq. of Goodwin Procter LLP at (445) 207-7806 to provide notice of effectiveness, or if you have any questions or comments concerning this request.
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| Very truly yours, | |||
| AUDDIA INC. | |||
| By: | /s/ Michael Lawless | ||
| Name: | Michael Lawless | ||
| Title: | Chief Executive Officer | ||