August 5, 2024
Richard Danforth
Chief Executive Officer
Genasys Inc.
16262 West Bernardo Drive
San Diego, CA 92127
Re: Genasys Inc.
Amendment No. 1 to Registration Statement on Form S-3
Filed July 22, 2024
File No. 333-280137
Dear Richard Danforth:
We have reviewed your amended registration statement and have the
following
comment(s).
Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe a comment applies to your facts
and circumstances
or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the
information you
provide in response to this letter, we may have additional comments. Unless we
note otherwise,
any references to prior comments are to comments in our June 25, 2024 letter.
Amendment No. 1 to Registration Statement on Form S-3 Filed July 22, 2024
Plan of Distribution, page 9
1. We note your response to previous comment 1 and reissue the comment in
its entirety. In
order to conduct this offering consistent with Rule 415(a)(1)(i) of the
Securities Act
and Item 501(b)(3) of Regulation S-K, the securities to be offered for
resale must be on a
recognized and established trading market. Because the warrants are not
listed or traded
on any such market, you must disclose the fixed price at which those
securities will be
offered for the duration of the offering or until they are listed or
quoted on a market.
August 5, 2024
Page 2
Exhibits
2. Please file an updated auditor's consent with your next amendment.
Please contact Eranga Dias at 202-551-8107 or Geoffrey Kruczek at
202-551-3641 with
any other questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Joshua Little