<SEC-DOCUMENT>0001535264-25-000006.txt : 20250207
<SEC-HEADER>0001535264-25-000006.hdr.sgml : 20250207
<ACCEPTANCE-DATETIME>20250207163439
ACCESSION NUMBER:		0001535264-25-000006
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250207
DATE AS OF CHANGE:		20250207

SUBJECT COMPANY:	

	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:		SCHEDULE 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-85684
		FILM NUMBER:		25602400

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AWM Investment Company, Inc.
		CENTRAL INDEX KEY:			0001535264
		ORGANIZATION NAME:           	
		IRS NUMBER:				113086452
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		527 MADISON AVENUE
		STREET 2:		SUITE 2600
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		212-319-6670

	MAIL ADDRESS:	
		STREET 1:		527 MADISON AVENUE
		STREET 2:		SUITE 2600
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13G/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001535264</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>6</amendmentNo>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>01/31/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001493761</issuerCik>
        <issuerName>Turtle Beach Corp</issuerName>
        <issuerCusip>900450206</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>44 SOUTH BROADWAY</com:street1>
          <com:street2>4TH FLOOR</com:street2>
          <com:city>WHITE PLAINS</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10601</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>AWM Investment Company, Inc.</reportingPersonName>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>1002352.00</soleVotingPower>
        <soleDispositivePower>1002352.00</soleDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1002352.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>4.9</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
      <comments>AWM Investment Company, Inc., a Delaware corporation (AWM), is the investment adviser to Special Situations Cayman Fund, L.P. (CAYMAN), Special Situations Fund III QP, L.P. (SSFQP), Special Situations Private Equity Fund, L.P. (SSPE) Special Situations Technology Fund, L.P. (TECH) and Special Situations Technology Fund II, L.P. (TECH II). (CAYMAN, SSFQP, SSPE, TECH and TECH II will hereafter be referred to as the Funds).  As the investment adviser to the Funds, AWM holds sole voting and investment power over 73,518 shares of Common Stock of the Issuer (the Shares) and 79,528 Warrants*** to purchase Shares held by CAYMAN, 262,261 Shares and 212,736 Warrants*** to purchase Shares held by SSFQP, 11,851 Shares and 88,000 Warrants*** to purchase Shares held by SSPE, 16,802 Shares and 24,881 Warrants*** to purchase Shares held by TECH and 87,920 Shares and 144,855 Warrants*** to purchase Shares held by TECH II.
.

*** The Warrants described herein may only be exercised to the extent that the total number of Common Shares then beneficially owned does not exceed 9.99% of the outstanding shares.

</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Turtle Beach Corp</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>44 SOUTH BROADWAY, 4TH FLOOR, WHITE PLAINS, NEW YORK, 10601</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>The person filing this report is AWM Investment Company, Inc., a Delaware corporation (AWM), which is the investment adviser to Special Situations Cayman Fund, L.P., a Cayman Islands Limited Partnership (CAYMAN), Special Situations Fund III QP, L.P., a Delaware limited partnership (SSFQP), Special Situations Private Equity Fund, L.P., a Delaware limited partnership (SSPE), Special Situations Technology Fund, L.P., a Delaware limited partnership (TECH) and Special Situations Technology Fund II, L.P., a Delaware limited partnership (TECH II), (CAYMAN, SSFQP, SSPE, TECH and TECH II, will hereafter be referred to as the Funds).  The principal business of each Fund is to invest in equity and equity-related securities and other securities of any kind or nature.

David M. Greenhouse (Greenhouse) and Adam C. Stettner (Stettner) are members of: SSCayman, L.L.C., a Delaware limited liability company (SSCAY), the general partner of CAYMAN; MGP Advisers Limited Partnership, a Delaware limited partnership (MGP), the general partner of SSFQP; MG Advisers, L.L.S., a Delaware limited liability company (MG), the general partner of SSPE; and SST Advisers, L.L.C., a Delaware limited liability company (SSTA), the general partner of TECH and TECH II. Greenhouse and Stettner are also controlling principals of AWM.
</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>527 Madison Avenue, Suite 2600
New York, NY 10022</principalBusinessOfficeOrResidenceAddress>
        <citizenship>AWM is a Delaware Corporation</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>1,002,352</amountBeneficiallyOwned>
        <classPercent>4.9</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>AWM is the investment adviser to each of the Funds.  As the investment adviser to the Funds, AWM holds sole voting and investment power over 73,518 shares of Common Stock of the Issuer (the Shares) and 79,528 Warrants*** to purchase Shares held by CAYMAN, 262,261 Shares and 212,736 Warrants*** to purchase Shares held by SSFQP, 11,851 Shares and 88,000 Warrants*** to purchase Shares held by SSPE, 16,802 Shares and 24,881 Warrants*** to purchase Shares held by TECH and 87,920 Shares and 144,855 Warrants*** to purchase Shares held by TECH II.  Greenhouse and Stettner are members of: SSCAY, the general partner of CAYMAN; MGP, the general partner of SSFQP; MG, the general partner of SSPE; and SSTA, the general partner of TECH and TECH II. Greenhouse and Stettner are also controlling principals of AWM</solePowerOrDirectToVote>
          <solePowerOrDirectToDispose>AWM is the investment adviser to each of the Funds.  As the investment adviser to the Funds, AWM holds sole voting and investment power over 73,518 shares of Common Stock of the Issuer (the Shares) and 79,528 Warrants*** to purchase Shares held by CAYMAN, 262,261 Shares and 212,736 Warrants*** to purchase Shares held by SSFQP, 11,851 Shares and 88,000 Warrants*** to purchase Shares held by SSPE, 16,802 Shares and 24,881 Warrants*** to purchase Shares held by TECH and 87,920 Shares and 144,855 Warrants*** to purchase Shares held by TECH II.  Greenhouse and Stettner are members of: SSCAY, the general partner of CAYMAN; MGP, the general partner of SSFQP; MG, the general partner of SSPE; and SSTA, the general partner of TECH and TECH II. Greenhouse and Stettner are also controlling principals of AWM</solePowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under &amp;#167; 240.14a-11.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>AWM Investment Company, Inc.</reportingPersonName>
      <signatureDetails>
        <signature>Adam Stettner</signature>
        <title>Executive Vice President</title>
        <date>02/07/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
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</SEC-DOCUMENT>
