June 23, 2020


United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549


Christopher Edwards

Celeste Murphy

Kristin Lochhead

Daniel Gordon


Re: Akouos, Inc.
  Registration Statement on Form S-1 (File No. 333-238977)


Ladies and Gentlemen:


Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, we wish to advise that between June 22, 2020 and the date hereof, approximately 1,040 copies of the Preliminary Prospectus dated June 22, 2020 were distributed to prospective underwriters, institutional investors and prospective dealers in connection with the above-captioned Registration Statement.


We wish to advise you that the participating underwriters have informed us that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.


We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m. Eastern Time, on Thursday, June 25, 2020 or as soon thereafter as practicable.


[Signature page follows]




Very truly yours,





As representatives of the Underwriters


By: BofA Securities, Inc.    
By: /s/ Michael Liloia  
  Name: Michael Liloia  
  Title: Director  


By: Cowen and Company, LLC  
By: /s/ Bill Follis  
  Name: Bill Follis  
  Title: Managing Director  


By: Piper Sandler & Co.  
By: /s/ Neil Riley  
  Name: Neil Riley  
  Title: Managing Director