# CORRESP — Datavault AI Inc. (DVLT) (CIK 0001682149) > Datavault AI Inc. (DVLT) (CIK 0001682149) → SEC staff · filed 2026-03-23 · ticker DVLT · SIC 7389 ## What is this A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters. ## Key facts - **Accession number:** 0001104659-26-033355 - **Form:** CORRESP - **Filer:** Datavault AI Inc. (DVLT) (CIK 0001682149) - **CIK:** 0001682149 - **Ticker:** DVLT - **Filed:** 2026-03-23 - **SIC industry:** 7389 - **HQ:** Beaverton, OR ## Primary source PDF letter: https://www.sec.gov/Archives/edgar/data/1682149/000110465926033355/filename1.htm EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1682149&type=UPLOAD&dateb=&owner=include&count=40 ## Other comment-letter activity for Datavault AI Inc. (DVLT) (CIK 0001682149) - CORRESP — 2025-09-19 — /comment-letter/0001104659-25-091696 - CORRESP — 2025-09-10 — /comment-letter/0001104659-25-089067 ## Citation > US Securities and Exchange Commission, EDGAR CORRESP comment letter, Datavault AI Inc. (DVLT) (CIK 0001682149) (CIK 0001682149), filed 2026-03-23, accession 0001104659-26-033355. Retrieved via MORVS 2026-11-04 from https://api.morvs.ai/comment-letter/0001104659-26-033355. --- *[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*