Akouos, Inc.

645 Summer Street

Suite 200

Boston, Massachusetts 02210


June 23, 2020




U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Chris Edwards


Re:   Akouos, Inc.

Registration Statement on Form S-1

File No. 333-238977

Request for Acceleration


Ladies and Gentlemen:


Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Akouos, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-238977), as amended, so that it may become effective at 4:00 p.m. Eastern time on June 25, 2020, or as soon thereafter as practicable, or at such later time as the Company or its counsel may orally request by telephone call to the staff of the U.S. Securities and Exchange Commission. Please contact Rosemary G. Reilly of Wilmer Cutler Pickering Hale and Dorr LLP, counsel to the Company, at (617) 526-6633, or in her absence, Molly W. Fox at (617) 526-6812, to provide notice of effectiveness, or if you have any other questions regarding this matter.


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Very truly yours,














/s/ Emmanuel Simons





Emmanuel Simons, Ph.D., M.B.A.





President and Chief Executive Officer


Signature Page to Acceleration Request