<SEC-DOCUMENT>0000929638-22-001693.txt : 20221109
<SEC-HEADER>0000929638-22-001693.hdr.sgml : 20221109
<ACCEPTANCE-DATETIME>20221109171729
ACCESSION NUMBER:		0000929638-22-001693
CONFORMED SUBMISSION TYPE:	NT 10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20221109
FILED AS OF DATE:		20221109
DATE AS OF CHANGE:		20221109
EFFECTIVENESS DATE:		20221109

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Turtle Beach Corp
		CENTRAL INDEX KEY:			0001493761
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMUNICATIONS EQUIPMENT, NEC [3669]
		IRS NUMBER:				272767540
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NT 10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-35465
		FILM NUMBER:		221373713

	BUSINESS ADDRESS:	
		STREET 1:		44 SOUTH BROADWAY
		STREET 2:		4TH FLOOR
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10601
		BUSINESS PHONE:		888-496-8001

	MAIL ADDRESS:	
		STREET 1:		44 SOUTH BROADWAY
		STREET 2:		4TH FLOOR
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10601

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Parametric Sound Corp
		DATE OF NAME CHANGE:	20100609
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-Q
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            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-weight: bold;">UNITED STATES</div>
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-weight: bold;">Washington, D.C. 20549</div>
            <div>&#160;</div>
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-size: 14pt; font-weight: bold;">FORM 12b-25</div>
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            <div style="text-align: right; color: #000000; font-family: 'Times New Roman'; font-size: 8pt;">Expires: April 30, 2025</div>
            <div style="text-align: right; color: #000000; font-family: 'Times New Roman'; font-size: 8pt;">Estimated average burden</div>
            <div style="text-align: right; color: #000000; font-family: 'Times New Roman'; font-size: 8pt;">hours per response ............ 2.50</div>
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            <div style="color: #000000; font-family: 'Times New Roman';">For Period Ended:</div>
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            <div style="color: #000000; font-family: 'Times New Roman';">September 30, 2022</div>
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            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
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            <div style="color: #000000; font-family: 'Times New Roman';">&#9633;&#160;Transition Report on Form 20-F</div>
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            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
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            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
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            <div style="color: #000000; font-family: 'Times New Roman';">&#9633;&#160;Transition Report on Form 11-K</div>
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            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
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            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
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            <div style="color: #000000; font-family: 'Times New Roman';">&#9633;&#160;Transition Report on Form 10-Q</div>
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            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
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            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
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            <div style="color: #000000; font-family: 'Times New Roman';">For the Transition Period Ended:&#160; <br>
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            <div style="font-family: 'Times New Roman'; font-size: 8pt;">&#160;</div>
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    <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
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            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-style: italic;">Read Instructions (on back page) Before Preparing Form. Please Print or Type.</div>
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-weight: bold;">Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.</div>
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    <div style="color: #000000; font-family: 'Times New Roman'; font-weight: bold;">&#160;</div>
    <div style="color: #000000; font-family: 'Times New Roman';">If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:</div>
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    <div style="color: #000000; font-family: 'Times New Roman'; font-weight: bold;"> <br>
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    <div style="color: #000000; font-family: 'Times New Roman'; font-weight: bold;">PART I &#8212; REGISTRANT INFORMATION</div>
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            <div style="color: #000000; font-family: 'Times New Roman';">Turtle Beach Corporation</div>
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            <div style="color: #000000; font-family: 'Times New Roman';">Full Name of Registrant</div>
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        <tr>
          <td style="width: 100%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">Former Name if Applicable</div>
          </td>
        </tr>
        <tr>
          <td style="width: 100%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 100%; vertical-align: bottom; border-bottom: #000000 1px solid;">
            <div style="color: #000000; font-family: 'Times New Roman';">44 South Broadway, 4<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup> Floor</div>
          </td>
        </tr>
        <tr>
          <td style="width: 100%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">Address of Principal Executive Office<font style="font-style: italic;"> (Street and Number)</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 100%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 100%; vertical-align: bottom; border-bottom: #000000 1px solid;">
            <div style="color: #000000; font-family: 'Times New Roman';">White Plains, NY 10601</div>
          </td>
        </tr>
        <tr>
          <td style="width: 100%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">City, State and Zip Code</div>
          </td>
        </tr>

    </table>
    <div style="color: #000000; font-family: 'Times New Roman'; font-weight: bold;">&#160;</div>
    <div style="color: #000000; font-family: 'Times New Roman'; font-weight: bold;">PART II &#8212; RULES 12b-25(b) AND (c)</div>
    <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
    <div style="color: #000000; font-family: 'Times New Roman';">If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule&#160;12b-25(b), the following should be completed. (Check box if
      appropriate)</div>
    <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zc67d55f383264b1f9bd942e01460fdf9" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 3.05%; vertical-align: middle; border-right: #000000 1px solid;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 3.05%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">(a)</div>
          </td>
          <td style="width: 93.9%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">The reason described in reasonable detail in Part&#160;III of this form could not be eliminated without unreasonable effort or expense</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.05%; vertical-align: middle; border-right: #000000 1px solid;">
            <div style="color: #000000; font-family: 'Times New Roman';">&#160;&#9633;&#160;</div>
          </td>
          <td style="width: 3.05%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">(b)</div>
          </td>
          <td style="width: 93.9%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">The subject annual report, semi-annual report, transition report on Form&#160;10-K, Form&#160;20-F, Form&#160;11-K, Form&#160;N-SAR or Form&#160;N-CSR, or portion thereof, will be filed on or before the
              fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form&#160;10-Q or subject distribution report on Form&#160;10-D, or portion thereof, will be filed on or before the fifth calendar day
              following the prescribed due date; and</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3.05%; vertical-align: middle; border-right: #000000 1px solid;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 3.05%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">(c)</div>
          </td>
          <td style="width: 93.9%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">The accountant&#8217;s statement or other exhibit required by Rule&#160;12b-25(c) has been attached if applicable.</div>
          </td>
        </tr>

    </table>
    <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z889f735da5de48f18973fc8017e6cc4c" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 16.16%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman';">SEC&#160;1344 (06-19)</div>
          </td>
          <td style="width: 83.84%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman'; font-weight: bold;">Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB
              control number.</div>
          </td>
        </tr>

    </table>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;" noshade="noshade"></div>
    </div>
    <div style="color: #000000; font-family: 'Times New Roman'; font-weight: bold;">PART III &#8212; NARRATIVE</div>
    <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
    <div style="color: #000000; font-family: 'Times New Roman';">State below in reasonable detail why Forms&#160;10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.</div>
    <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
    <div style="font-family: 'Times New Roman';">Turtle Beach Corporation (the &#8220;Company&#8221;) is unable to complete the filing of its Quarterly Report on Form 10-Q (&#8220;Form 10-Q&#8221;) for the fiscal period ended September 30, 2022 within the prescribed time without
      unreasonable effort or expense.&#160; The Company needs additional time to complete a goodwill analysis that may impact goodwill valuation on the balance sheet and have a non-cash impact on GAAP Net Income and GAAP EPS accordingly.</div>
    <div><br>
    </div>
    <div>
      <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">
        <hr style="height: 1px; width: 100%; color: #632523; background-color: #632523; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade">&#160;</div>
    </div>
    <div style="color: #000000; font-family: 'Times New Roman';">(Attach extra Sheets if Needed)</div>
    <div style="color: #000000; font-family: 'Times New Roman'; font-weight: bold;">PART IV &#8212; OTHER INFORMATION</div>
    <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="ze7abd568baed4280b03a2fa64a335621" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 2.36%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman';">(1)</div>
          </td>
          <td style="width: 0.95%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td colspan="5" style="width: 96.69%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman';">Name and telephone number of person to contact in regard to this notification</div>
          </td>
        </tr>
        <tr>
          <td style="width: 2.36%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 0.95%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 52.98%; vertical-align: top; border-bottom: #000000 1px solid;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">John T. Hanson</div>
          </td>
          <td style="width: 1.6%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 16.71%; vertical-align: top; border-bottom: #000000 1px solid;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">(888)</div>
          </td>
          <td style="width: 1.6%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 23.79%; vertical-align: top; border-bottom: #000000 1px solid;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">496-8001</div>
          </td>
        </tr>
        <tr>
          <td style="width: 2.36%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 0.95%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 52.98%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">(Name)</div>
          </td>
          <td style="width: 1.6%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 16.71%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">(Area Code)</div>
          </td>
          <td style="width: 1.6%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 23.79%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">(Telephone Number)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 2.36%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
          <td style="width: 0.95%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
          <td colspan="5" style="width: 96.69%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 2.36%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman';">(2)</div>
          </td>
          <td style="width: 0.95%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td colspan="5" style="width: 96.69%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman';">Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12
              months or for such shorter period that the registrant was required to file such report(s) been filed ? If answer is no, identify report(s).</div>
          </td>
        </tr>
        <tr>
          <td style="width: 2.36%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
          <td style="width: 0.95%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
          <td colspan="5" style="width: 96.69%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 2.36%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 0.95%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 52.98%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 1.6%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 16.71%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 1.6%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 23.79%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';"><font style="font-family: Wingdings;">&#253;</font>&#160;Yes&#160;&#160;&#160;&#9633;&#160;No</div>
          </td>
        </tr>
        <tr>
          <td style="width: 2.36%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
          <td style="width: 0.95%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
          <td style="width: 52.98%; vertical-align: top;">&#160;</td>
          <td style="width: 1.6%; vertical-align: bottom;">&#160;</td>
          <td style="width: 16.71%; vertical-align: top;">&#160;</td>
          <td style="width: 1.6%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
          <td style="width: 23.79%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 2.36%; vertical-align: top;">&#160;</td>
          <td style="width: 0.95%; vertical-align: top;">&#160;</td>
          <td style="width: 52.98%; vertical-align: top; border-bottom: #000000 1px solid;">&#160;</td>
          <td style="width: 1.6%; vertical-align: bottom; border-bottom: #000000 1px solid;">&#160;</td>
          <td style="width: 16.71%; vertical-align: top; border-bottom: #000000 1px solid;">&#160;</td>
          <td style="width: 1.6%; vertical-align: bottom; border-bottom: #000000 1px solid;">&#160;</td>
          <td style="width: 23.79%; vertical-align: top; border-bottom: #000000 1px solid;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 2.36%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman';">(3)</div>
          </td>
          <td style="width: 0.95%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td colspan="5" style="width: 96.69%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman';">Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be
              included in the subject report or portion thereof?</div>
          </td>
        </tr>
        <tr>
          <td style="width: 2.36%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
          <td style="width: 0.95%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
          <td colspan="5" style="width: 96.69%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 2.36%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 0.95%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 52.98%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 1.6%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 16.71%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 1.6%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 23.79%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">&#9633;&#160;Yes&#160;&#160;&#160;&#160;&#160;<font style="font-family: Wingdings;">&#253;</font>No</div>
          </td>
        </tr>
        <tr>
          <td style="width: 2.36%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
          <td style="width: 0.95%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
          <td style="width: 52.98%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
          <td style="width: 1.6%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
          <td style="width: 16.71%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
          <td style="width: 1.6%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
          <td style="width: 23.79%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 2.36%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 0.95%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td colspan="5" style="width: 96.69%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman';">If so: attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be
              made.</div>
            <div>&#160;</div>
          </td>
        </tr>

    </table>
    <div style="color: #000000; font-family: 'Times New Roman'; font-weight: bold;">&#160;</div>
    <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">Turtle Beach Corporation</div>
    <div>
      <div>
        <hr style="height: 1px; width: 100%; color: #632523; background-color: #632523; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade"></div>
    </div>
    <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">(Name of Registrant as Specified in Charter)</div>
    <div style="text-align: center; color: #000000; font-family: 'Times New Roman';">&#160;</div>
    <div style="text-align: justify; color: #000000; font-family: 'Times New Roman';">has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.</div>
    <div><br>
    </div>
    <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z24d046ae9c1940cfb85839a98ac5740a" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 4.08%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">Date</div>
          </td>
          <td style="width: 43.88%; vertical-align: bottom; border-bottom: #000000 1px solid;">
            <div style="color: #000000; font-family: 'Times New Roman';">November 9, 2022</div>
          </td>
          <td style="width: 4.07%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 3.06%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">By</div>
          </td>
          <td style="width: 44.91%; vertical-align: bottom; border-bottom: #000000 1px solid;">
            <div style="color: #000000; font-family: 'Times New Roman';">/s/ John T. Hanson</div>
          </td>
        </tr>
        <tr>
          <td style="width: 4.08%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 43.88%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 4.07%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 3.06%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 44.91%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">John T. Hanson</div>
          </td>
        </tr>
        <tr>
          <td style="width: 4.08%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 43.88%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 4.07%; vertical-align: top;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 3.06%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 44.91%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">Chief Financial Officer</div>
          </td>
        </tr>

    </table>
    <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
    <div style="color: #000000; font-family: 'Times New Roman';">INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed
      or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative&#8217;s authority to sign on behalf of the registrant shall be filed
      with the form.</div>
    <div style="color: #000000; font-family: 'Times New Roman'; font-weight: bold;">&#160;</div>
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          <td style="width: 33.33%; vertical-align: top; border-bottom: #000000 1px solid;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 33.33%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-weight: bold;">ATTENTION</div>
          </td>
          <td style="width: 33.33%; vertical-align: top; border-bottom: #000000 1px solid;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
        </tr>
        <tr>
          <td colspan="3" style="width: 100%; vertical-align: top;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-weight: bold;">Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
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