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                          August 17, 2021

       Emmanuel Simons, Ph.D., M.B.A.
       President and Chief Executive Officer
       Akouos, Inc.
       645 Summer Street, Suite 200
       Boston, Massachusetts 02210

                                                        Re: Akouos, Inc.
Statement on Form S-3
                                                            Filed August 13,
                                                            File No. 333-258798

       Dear Dr. Simons:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Chris
Edwards at 202-551-6761 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Molly W. Fox, Esq.