645 Summer Street, Suite 200

Boston, MA 02210


August 18, 2021




Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549


Re: Akouos, Inc.
  Registration Statement on Form S-3
  File No. 333-258798
  Request for Acceleration


Ladies and Gentlemen:


Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Akouos, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-258798), so that it may become effective at 4:30 p.m. Eastern time on August 20, 2021, or as soon thereafter as practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff.


  Very truly yours,
  By: /s/ Karoline Shair
  Name: Karoline Shair
  Title: Chief Legal Officer and Corporate Secretary


cc: Rosemary G. Reilly
  Molly Fox
  Wilmer Cutler Pickering Hale and Dorr LLP