August 10, 2018
VIA EDGAR
Larry Spirgel
Assistant Director
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Turtle Beach Corporation |
Registration Statement on Form S-3 (File No. 333-226622)
Dear Mr. Spirgel:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Turtle Beach Corporation (the “Company”) hereby requests that the effectiveness of the above-captioned Registration Statement be accelerated so that it will become effective as of 4:00 p.m. Eastern Time on August 13, 2018, or as soon thereafter as practicable.
If you have any questions, or if you require additional information, please do not hesitate to contact Greg Schernecke of Dechert LLP at (215) 994-2687.
Sincerely,
/s/ John T. Hanson
John T. Hanson, Chief Financial Officer, Turtle Beach Corporation
| Cc: | Joshua Shainess |
Juergen Stark
Turtle Beach Corporation