<SEC-DOCUMENT>0000894579-23-000272-index.html : 20240119
<SEC-HEADER>0000894579-23-000272.hdr.sgml : 20240119
<ACCEPTANCE-DATETIME>20231214184348
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000894579-23-000272
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20231214

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Turtle Beach Corp
		CENTRAL INDEX KEY:			0001493761
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMUNICATIONS EQUIPMENT, NEC [3669]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				272767540
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tb1.jpg
<TEXT>
Document 2 - file: tb1.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>tb2.jpg
<TEXT>
Document 3 - file: tb2.jpg

</DOCUMENT>
</SEC-DOCUMENT>