United States securities and exchange commission logo 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. Registration Statement on Form S-3 Filed August 13, 2021 File No. 333-258798 Dear Dr. Simons: This is to advise you that we have not reviewed and will not review your registration statement. 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. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Molly W. Fox, Esq.