United States securities and exchange commission logo

                               June 11, 2020

       Emmanuel Simons, Ph.D., M.B.A.
       President and Chief Executive Officer
       Akouos, Inc.
       645 Summer Street
       Boston, Massachusetts 02210

                                                        Re: Akouos, Inc.
Statement on Form S-1
                                                            Filed June 5, 2020
                                                            File No. 333-238977

       Dear Dr. Simons:

            We have reviewed your amended registration statement and have the

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to the comment, we may have additional comments.

       Registration Statement on Form S-1

       Description of Capital Stock
       Exclusive Forum Provision, page 190

   1.                                                   We note that your forum
selection provision identifies the federal district courts of the
                                                        United States of
America as the exclusive forum for certain litigation arising under the
                                                        Securities Act. Please
disclose that investors cannot waive compliance with the federal
                                                        securities laws and the
rules and regulations thereunder. In that regard, we note that
                                                        Section 22 of the
Securities Act creates concurrent jurisdiction for federal and state courts
                                                        over all suits brought
to enforce any duty or liability created by the Securities Act or the
                                                        rules and regulations

               You may contact Kristin Lochhead at (202) 551-3664 or Daniel
Gordon at (202) 551-
       3486 if you have questions regarding comments on the financial
statements and related
 Emmanuel Simons, Ph.D., M.B.A.
Akouos, Inc.
June 11, 2020
Page 2

matters. Please contact Chris Edwards at (202) 551-6761 or Celeste Murphy at
(202) 551-3257
with any other questions.

FirstName LastNameEmmanuel Simons, Ph.D., M.B.A.
                                                         Division of
Corporation Finance
Comapany NameAkouos, Inc.
                                                         Office of Life
June 11, 2020 Page 2
cc:       Molly W. Fox, Esq.
FirstName LastName