<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>As filed with Securities
and Exchange Commission on June&nbsp;24, 2025</B></P>

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Registration No.&nbsp;333-</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>SECURITIES AND EXCHANGE
COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM&nbsp;S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT UNDER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Datavault AI Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>30-1135279</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(State or other jurisdiction of</I></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(I.R.S. Employer</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>incorporation or organization)</I></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Identification Number)</I></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>15268 NW Greenbrier Pkwy</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Beaverton, OR 97006</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(408) 627-4716</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address, including zip code, and telephone number,
including area code,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">of registrant&rsquo;s principal executive offices)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Summit Semiconductor,&nbsp;Inc. 2018 Long-Term
Stock Incentive Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full Title of Plans)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Nathaniel Bradley</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Chief Executive Officer</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>15268 NW Greenbrier Pkwy</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Beaverton, OR 97006</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(408) 627-4716</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, address, including zip code, and telephone
number, including area code, of agent for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>Copy to:</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>David Danovitch,&nbsp;Esq.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Aaron M. Schleicher,&nbsp;Esq.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Sullivan&nbsp;&amp; Worcester LLP</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>1251 Avenue of
the Americas, 19<SUP>th</SUP></B></FONT><B> Floor</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, New York 10020</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(212) 660-3060</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Indicate by check mark
whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an
emerging growth company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer&rdquo;, &ldquo;smaller
reporting company&rdquo; and &ldquo;emerging growth company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings; font-size: 10pt">&uml;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings; font-size: 10pt">&uml;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings; font-size: 10pt">x</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings; font-size: 10pt">x</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings; font-size: 10pt">&uml;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section&nbsp;7(a)(2)(B)&nbsp;of the Securities Act. </FONT><FONT STYLE="font-family: Wingdings">&uml;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">This Registration
Statement on Form&nbsp;S-8 (the &ldquo;Registration Statement&rdquo;) is being filed by Datavault AI Inc. (the &ldquo;Registrant&rdquo;)
for the purpose of registering an aggregate of 3,239,602 shares of common stock, par value $0.0001 per share, of the Registrant (&ldquo;Common
Stock&rdquo;) issuable under the Registrant&rsquo;s 2018 Long-Term Stock Incentive Plan (the &ldquo;2018 LTIP&rdquo;), pursuant to its
 &ldquo;evergreen&rdquo; provision set forth in Section&nbsp;5.A. thereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>PART&nbsp;I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>INFORMATION REQUIRED
IN THE SECTION&nbsp;10(a)&nbsp;PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The documents containing the
information specified in Part&nbsp;I of Form&nbsp;S-8 will be delivered in accordance with Rule&nbsp;428(b)(1)&nbsp;of the Securities
Act of 1933, as amended (the &ldquo;Securities Act&rdquo;). Such documents are not required to be filed with the U.S. Securities and Exchange
Commission (the &ldquo;Commission&rdquo;) either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant
to Rule&nbsp;424 of the Securities Act. These documents, and the documents incorporated by reference in Item 3 of Part&nbsp;II of this
Registration Statement, taken together, constitute a prospectus that meets the requirements of Section&nbsp;10(a)&nbsp;of the Securities
Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>PART&nbsp;II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item 3. Incorporation of Documents by Reference.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Incorporated by reference
in this Registration Statement are the following documents filed by the Company with the Commission pursuant to the Securities Act and
the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), excluding those portions of any Current Report on Form&nbsp;8-K
that are not deemed &ldquo;filed&rdquo; pursuant to the General Instructions of Form&nbsp;8-K:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our Annual Report on Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2024, filed with the U.S. Securities and Exchange Commission (the &ldquo;SEC&rdquo;) on </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000141057825000600/dvlt-20241231x10k.htm" STYLE="-sec-extract: exhibit">March&nbsp;31, 2025;</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our Quarterly Report on Form&nbsp;10-Q for the quarterly period ended March&nbsp;31, 2025 filed with the SEC on </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000141057825001273/dvlt-20250331x10q.htm" STYLE="-sec-extract: exhibit">May&nbsp;14, 2025;</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our Current Reports on
    Forms 8-K filed with the SEC on </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1682149/000110465925001395/tm252064d2_8k.htm" STYLE="-sec-extract: exhibit">January&nbsp;6, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1682149/000110465925001736/tm252064d1_8k.htm" STYLE="-sec-extract: exhibit">January&nbsp;7, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1682149/000110465925002022/tm252259d1_8ka.htm" STYLE="-sec-extract: exhibit">January&nbsp;8, 2025</A>,&#8239;<A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1682149/000110465925012422/tm256455d1_8k.htm" STYLE="-sec-extract: exhibit">February&nbsp;13, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1682149/000110465925012760/tm256455d2_8k.htm" STYLE="-sec-extract: exhibit">February&nbsp;13, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1682149/000110465925014230/tm256656d2_8k.htm" STYLE="-sec-extract: exhibit">February&nbsp;14, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001682149/000110465925019129/tm257883d1_8k.htm" STYLE="-sec-extract: exhibit">February&nbsp;28, 2025</A>,
    <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001682149/000110465925024238/tm259436d1_8k.htm" STYLE="-sec-extract: exhibit">March&nbsp;17, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001682149/000110465925029648/tm2510880d1_8k.htm" STYLE="-sec-extract: exhibit">March&nbsp;31, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001682149/000110465925029947/tm2510880d2_8k.htm" STYLE="-sec-extract: exhibit">March&nbsp;31, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001682149/000110465925031132/tm2511063d1_8k.htm" STYLE="-sec-extract: exhibit">April&nbsp;2, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001682149/000110465925032260/tm2511578d1_8k.htm" STYLE="-sec-extract: exhibit">April&nbsp;4, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001682149/000110465925034671/tm2512185d1_8k.htm" STYLE="-sec-extract: exhibit">April&nbsp;14, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001682149/000110465925046741/tm2514424d1_8k.htm" STYLE="-sec-extract: exhibit">May&nbsp;9, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001682149/000110465925046773/tm2514540d1_8ka.htm" STYLE="-sec-extract: exhibit">May&nbsp;9, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001682149/000110465925049498/tm2515254d1_8k.htm" STYLE="-sec-extract: exhibit">May&nbsp;15, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001682149/000110465925050650/tm2515584d1_8k.htm" STYLE="-sec-extract: exhibit">May&nbsp;20, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001682149/000110465925051079/tm2515584d2_8k.htm" STYLE="-sec-extract: exhibit">May&nbsp;20, 2025</A>, and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001682149/000110465925061666/tm2518588d1_8ka.htm" STYLE="-sec-extract: exhibit">June&nbsp;23, 2025</A>; and</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The description of our Common Stock contained in (i)&nbsp;our Registration Statement on Form&nbsp;8-A, filed with the SEC on </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000114420418039919/tv499143_8-a12b.htm" STYLE="-sec-extract: exhibit">July&nbsp;25, 2018</A></FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">, pursuant to Section&nbsp;12(b)&nbsp;of the Exchange Act, including all other amendments and reports filed for the purpose of updating such description and (ii)&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000141057825000600/dvlt-20241231xex4d2.htm" STYLE="-sec-extract: exhibit">Exhibit&nbsp;4.2</A>&mdash;Description of Securities Registered Pursuant to Section&nbsp;12 of the Securities Exchange Act of 1934, to our Annual Report on Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2024, filed with the SEC on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001682149/000141057825000600/dvlt-20241231x10k.htm" STYLE="-sec-extract: exhibit">March&nbsp;31, 2025</A>.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All documents subsequently
filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d)&nbsp;of the Exchange Act prior to the filing of a post-effective
amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold,
shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing of such
documents; provided, however, that documents or information deemed to have been furnished and not filed in accordance with Commission
rules&nbsp;shall not be deemed incorporated by reference into this Registration Statement. Any statement contained herein or in a document,
all or a portion of which is incorporated or deemed to be incorporated by reference herein, shall be deemed to be modified or superseded
for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document
which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified
or superseded shall not be deemed, except as so modified or amended, to constitute a part of this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item 4. Description of Securities.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white">Not Applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item 5. Interests of Named Experts and
Counsel.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item 6. Indemnification of Directors and
Officers.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;145 of the General
Corporation Law of the State of Delaware (&ldquo;DGCL&rdquo;) provides that a Delaware corporation may indemnify any person who was, is
or is threatened to be made, party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative
or investigative (other than an action by or in the right of such corporation), by reason of the fact that such person is or was an officer,
director, employee or agent of such corporation or is or was serving at the request of such corporation as a director, officer, employee
or agent of another corporation or enterprise. The indemnity may include expenses (including attorneys&rsquo; fees), judgments, fines
and amounts paid in settlement actually and reasonably incurred by such person in connection with such action, suit or proceeding, provided
such person acted in good faith and in a manner he reasonably believed to be in or not opposed to the corporation&rsquo;s best interests
and, with respect to any criminal action or proceeding, had no reasonable cause to believe that his or her conduct was illegal. A Delaware
corporation may indemnify any persons who are, were or are a party to any threatened, pending or completed action or suit by or in the
right of the corporation by reason of the fact that such person is or was a director, officer, employee or agent of such corporation or
is or was serving at the request of such corporation as a director, officer, employee or agent of another corporation or enterprise. The
indemnity may include expenses (including attorneys&rsquo; fees) actually and reasonably incurred by such person in connection with the
defense or settlement of such action or suit, provided such person acted in good faith and in a manner he reasonably believed to be in
or not opposed to the corporation&rsquo;s best interests, provided that no indemnification is permitted without judicial approval if the
officer, director, employee or agent is adjudged to be liable to the corporation. Where an officer or director is successful on the merits
or otherwise in the defense of any action referred to above, the corporation must indemnify him against the expenses which such officer
or director has actually and reasonably incurred.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;145 of the DGCL
further authorizes a corporation to purchase and maintain insurance on behalf of any person who is or was a director, officer, employee
or agent of the corporation or is or was serving at the request of the corporation as a director, officer, employee or agent of another
corporation or enterprise, against any liability asserted against such person and incurred by such person in any such capacity, or arising
out of their status as such, whether or not the corporation would otherwise have the power to indemnify him under Section&nbsp;145 of
the DGCL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our bylaws provide that we
must indemnify our directors and officers to the fullest extent permitted by the DGCL and must also pay expenses incurred in defending
any such proceeding in advance of its final disposition upon delivery of an undertaking, by or on behalf of an indemnified person, to
repay all amounts so advanced if it should be determined ultimately that such person is not entitled to be indemnified.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We have entered into indemnification
agreements with certain of our executive officers and directors pursuant to which we have agreed to indemnify such persons against all
expenses and liabilities incurred or paid by such person in connection with any proceeding arising from the fact that such person is or
was an officer or director of our company, and to advance expenses as incurred by or on behalf of such person in connection therewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The indemnification rights
set forth above shall not be exclusive of any other right which an indemnified person may have or hereafter acquire under any statute,
provision of our certificate of incorporation, as amended, our bylaws, agreement, vote of stockholders or disinterested directors or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We maintain standard policies
of insurance that provide coverage (i)&nbsp;to our directors and officers against loss rising from claims made by reason of breach of
duty or other wrongful act and (ii)&nbsp;to us with respect to indemnification payments that we may make to such directors and officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="background-color: white">See
 &ldquo;Item 9. Undertakings&rdquo; for a description of the Commission&rsquo;s position regarding such indemnification provisions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item 7. Exemption From Registration Claimed.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Not
applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>Item 8. Exhibits.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 10pt; border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit<BR>
Number</FONT></TD>
    <TD STYLE="padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt; border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit&nbsp;Title</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000114420418036769/tv497562_ex3-1i.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000114420418036769/tv497562_ex3-1i.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Incorporation of Summit Semiconductor,&nbsp;Inc. (incorporated by reference to Exhibit&nbsp;3.1(i)&nbsp;to the Company&rsquo;s Registration Statement on Form&nbsp;S-1/A (File No.&nbsp;333-224267) filed with the SEC on July&nbsp;2, 2018).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000114420418039204/tv498675_ex2-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000114420418039204/tv498675_ex2-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plan of Conversion of Summit Semiconductor,&nbsp;Inc. (incorporated by reference to Exhibit&nbsp;2.2 to the Company&rsquo;s Registration Statement on Form&nbsp;S-1/A (File No.&nbsp;333-224267) filed with the SEC on July&nbsp;23, 2018).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000114420418039762/tv499171_ex3-1ii.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000114420418039762/tv499171_ex3-1ii.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Amendment to Certificate of Incorporation of Summit Semiconductor,&nbsp;Inc. (incorporated by reference to Exhibit&nbsp;3.1(ii)&nbsp;to the Company&rsquo;s Registration Statement on Form&nbsp;S-1/A (File No.&nbsp;333-224267) filed with the SEC on July&nbsp;25, 2018).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465920044656/tm2015412-1_ex31.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.4</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465920044656/tm2015412-1_ex31.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Amendment to Certificate of Incorporation of Summit Wireless Technologies,&nbsp;Inc. (incorporated by reference to Exhibit&nbsp;3.1 to the Company&rsquo;s Current Report on Form&nbsp;8-K filed with the SEC on April&nbsp;8, 2020).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465922032976/tm229069d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.5</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465922032976/tm229069d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Amendment of Certificate of Incorporation of Summit Wireless Technologies,&nbsp;Inc, (incorporated by reference to Exhibit&nbsp;3.1 to the Company&rsquo;s Current Report on Form&nbsp;8-K filed with the SEC on March&nbsp;11, 2022).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465923007078/tm234521d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.6</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465923007078/tm234521d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Amendment to Certificate of Incorporation of WiSA Technologies,&nbsp;Inc. (incorporated by reference to Exhibit&nbsp;3.1 to the Company&rsquo;s Current Report on Form&nbsp;8-K filed with the SEC on January&nbsp;26, 2023).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465923110168/tm2328752d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.7</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465923110168/tm2328752d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Designation of Preferences, Rights, and Limitations of Series&nbsp;B Convertible Preferred Stock (incorporated by reference to the Company&rsquo;s Current Report on Form&nbsp;8-K filed with the SEC on October&nbsp;19, 2023).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465924038684/tm249783d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.8</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465924038684/tm249783d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Amendment to WiSA Technologies,&nbsp;Inc.&rsquo;s Certificate of Incorporation, filed with the Secretary of State of the State of Delaware on March&nbsp;25, 2024 (incorporated by reference to the Company&rsquo;s Current Report on Form&nbsp;8-K filed with the SEC on March&nbsp;26, 2024).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465924046753/tm2411698d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.9</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465924046753/tm2411698d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Amendment to Certificate of Incorporation of WiSA Technologies,&nbsp;Inc. (incorporated by reference to Exhibit&nbsp;3.1 to the Company&rsquo;s Current Report on Form&nbsp;8-K filed with the SEC on April&nbsp;12, 2024).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000114420418036769/tv497562_ex3-2i.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.10</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom; background-color: white; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000114420418036769/tv497562_ex3-2i.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bylaws of Summit Semiconductor,&nbsp;Inc. (incorporated by reference to the Company&rsquo;s Registration Statement on Form&nbsp;S-1/A (File No.&nbsp;333-224267) filed with the SEC on July&nbsp;2, 2018).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000114420419016754/tv517167_ex4-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.11</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000114420419016754/tv517167_ex4-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of Common Stock Certificate (incorporated by reference to Exhibit&nbsp;4.1 to the Company&rsquo;s Annual Report on Form&nbsp;10-K filed with the SEC on March&nbsp;29, 2019).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000114420418036769/tv497562_ex10-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.12</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000114420418036769/tv497562_ex10-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Summit Semiconductor,&nbsp;Inc. 2018 Long-Term Stock Incentive Plan (incorporated by reference to Exhibit&nbsp;10.1 to the Company&rsquo;s Amendment No.&nbsp;4 to Registration Statement on Form&nbsp;S-1 (File No.&nbsp;333-224267) filed with the SEC on July&nbsp;2, 2018).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465923000831/tm2231399d2_def14a.htm#a_037" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.13</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465923000831/tm2231399d2_def14a.htm#a_037" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendment to WiSA Technologies,&nbsp;Inc. 2018 Long-Term Stock Incentive Plan (incorporated by reference to Appendix B to the Company&rsquo;s Definitive Proxy Statement on Schedule 14A, filed with the Commission on January&nbsp;4, 2023).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465924024519/tm246213d1_def14a.htm#a_032" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.14</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465924024519/tm246213d1_def14a.htm#a_032" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendment to the Company&rsquo;s 2018 Long-Term Stock Incentive Plan (incorporated by reference to Appendix D to the Company&rsquo;s Definitive Proxy Statement on Schedule 14A filed with the SEC on February&nbsp;15, 2024).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000114420418036769/tv497562_ex10-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.15</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000114420418036769/tv497562_ex10-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of Restricted Stock Agreement for Directors under the Summit Semiconductor,&nbsp;Inc. 2018 Long-Term Stock Incentive Plan (incorporated by reference to the Company&rsquo;s Registration Statement on Form&nbsp;S-1/A (File No.&nbsp;333-224267) filed with the SEC on July&nbsp;2, 2018).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000114420418036769/tv497562_ex10-3.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.16</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000114420418036769/tv497562_ex10-3.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of Restricted Stock Agreement for Employees under the Summit Semiconductor,&nbsp;Inc. 2018 Long-Term Stock Incentive Plan (incorporated by reference to the Company&rsquo;s Registration Statement on Form&nbsp;S-1/A (File No.&nbsp;333-224267) filed with the SEC on July&nbsp;2, 2018).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465922062501/tm2215728d1_ex4-9.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.17</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465922062501/tm2215728d1_ex4-9.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of Restricted Stock Agreement for Directors under the Summit Semiconductor,&nbsp;Inc. 2018 Long-Term Stock Incentive Plan (incorporated by reference to the Company&rsquo;s Registration Statement on Form&nbsp;S-8 (File No.&nbsp;333-265060) filed with the SEC on May&nbsp;18, 2022).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465922062501/tm2215728d1_ex4-10.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.18</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465922062501/tm2215728d1_ex4-10.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of Restricted Stock Agreement for Employees under the Summit Semiconductor,&nbsp;Inc. 2018 Long-Term Stock Incentive Plan (incorporated by reference to the Company&rsquo;s Registration Statement on Form&nbsp;S-8 (File No.&nbsp;333-265060) filed with the SEC on May&nbsp;18, 2022).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465923094263/tm2324139d1_ex4-10.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.19</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465923094263/tm2324139d1_ex4-10.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of Restricted Stock Agreement for Directors under the Summit Semiconductor,&nbsp;Inc. 2018 Long-Term Stock Incentive Plan (incorporated by reference to the Company&rsquo;s Registration Statement on Form&nbsp;S-8 (File No.&nbsp;333-265060) filed with the SEC on August&nbsp;22, 2023).</FONT></A></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465923094263/tm2324139d1_ex4-11.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.20</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465923094263/tm2324139d1_ex4-11.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of Restricted Stock Agreement for Employees under the Summit Semiconductor,&nbsp;Inc. 2018 Long-Term Stock Incentive Plan (incorporated by reference to Exhibit&nbsp;4.11 to the Company&rsquo;s Registration Statement on Form&nbsp;S-8 filed with the SEC on August&nbsp;22, 2023).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465925014230/tm256656d2_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.21</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top; padding-bottom: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1682149/000110465925014230/tm256656d2_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Amendment to WiSA Technologies,&nbsp;Inc. Certificate of Incorporation (incorporated by reference to Exhibit&nbsp;3.1 to the Company&rsquo;s Current Report on Form&nbsp;8-K filed with the SEC on February&nbsp;14, 2025).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="tm2518787d1_ex5-1.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="tm2518787d1_ex5-1.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Sullivan&nbsp;&amp; Worcester LLP (filed herewith).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="tm2518787d1_ex23-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="tm2518787d1_ex23-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of BPM LLP, independent registered public accounting firm (filed herewith).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="tm2518787d1_ex5-1.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="tm2518787d1_ex5-1.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Sullivan&nbsp;&amp; Worcester LLP (reference is made to Exhibit&nbsp;5.1).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="tm2518787d1_ex23-3.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.3</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="tm2518787d1_ex23-3.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of BG Advisors CPA LTD</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-bottom: 10pt"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Power of Attorney (set forth on the signature page&nbsp;of this Registration Statement).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><A HREF="tm2518787d1_ex-filingfees.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107</FONT></A></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="tm2518787d1_ex-filingfees.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filing Fee Table (filed herewith).</FONT></A></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item 9. Undertakings.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">(a)&nbsp;The undersigned
Registrant hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.37in; text-align: justify; background-color: white">(1)&nbsp;To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">(i)&nbsp;To
include any prospectus required by Section&nbsp;10(a)(3)&nbsp;of the Securities Act;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white">(ii)&nbsp;To
reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
may be reflected in the form of prospectus filed with the Commission pursuant to Rule&nbsp;424(b)&nbsp;if, in the aggregate, the changes
in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of
Registration Fee&rdquo; table in the effective Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white">(iii)&nbsp;To
include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any
material change to such information in the Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-size: 10pt"><I>provided,
however, </I></FONT>that paragraphs (a)(1)(i)&nbsp;and (a)(1)(ii)&nbsp;above do not apply if the information required to be included in
a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant
to Section&nbsp;13 or Section&nbsp;15(d)&nbsp;of the Securities Exchange Act of 1934 that are incorporated by reference in the registration
statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white">(2)&nbsp;That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial <I>bona fide</I> offering thereof; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white">(3)&nbsp;To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">(b)&nbsp;The undersigned
Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&rsquo;s
annual report pursuant to Section&nbsp;13(a)&nbsp;or 15(d)&nbsp;of the Exchange Act (and, where applicable, each filing of an employee
benefit plan&rsquo;s annual report pursuant to Section&nbsp;15(d)&nbsp;of the Exchange Act) that is incorporated by reference in the Registration
Statement shall be deemed to be a new Registration Statement relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial <I>bona fide</I> offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">(c)&nbsp;Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant
to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification
is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling
person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by any such director, officer or controlling
person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been
settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether or not such indemnification by
it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 8 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><A NAME="a_001"></A>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Pursuant
to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that
it meets all of the requirements for filing on Form&nbsp;S-8 and has duly caused this Registration Statement to be signed on its behalf
by the undersigned, thereunto duly authorized, in the City of Beaverton, State of Oregon on the 24th day of June, 2025.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><B>DATAVAULT AI Inc.</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; width: 47%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Nathaniel Bradley</FONT></TD>
    <TD STYLE="width: 50%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nathaniel Bradley</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">POWER OF ATTORNEY: KNOW ALL
MEN BY THESE PRESENTS, that each individual whose signature appears below constitutes and appoints each of Nathan Bradley and Brett Moyer,
his or her true and lawful attorney-in-fact and agent with full power of substitution, for him or her and in his or her name, place and
stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement,
and to file the same with all exhibits thereto, and all documents in connection therewith, with the Securities and Exchange Commission,
granting unto said attorney-in-fact and agent full power and authority to do and perform each and every act and thing requisite and necessary
to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying
and confirming all that said attorney-in-fact and agent, or his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons on behalf of the
Registrant and in the capacities and on the dates indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in; width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: June&nbsp;24, 2025</FONT></TD>
    <TD STYLE="width: 3%">By:</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify; width: 72%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Nathaniel Bradley</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nathaniel Bradley</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer and Director <BR>
(Principal Executive Officer)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: June&nbsp;24, 2025</FONT></TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Brett Moyer</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Brett Moyer</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer and Director<BR>
(Principal Financial Officer)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: June&nbsp;24, 2025</FONT></TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Stanley Mbugua</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stanley Mbugua</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vice President of Finance and Chief Accounting Officer<BR>
(Principal Accounting Officer)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: June&nbsp;24, 2025</FONT></TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Kimberly Briskey</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kimberly Briskey</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: June&nbsp;24, 2025</FONT></TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Dr.&nbsp;Jeffrey M. Gilbert</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr.&nbsp;Jeffrey M. Gilbert</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: June&nbsp;24, 2025</FONT></TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ David Howitt</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">David Howitt</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: June&nbsp;24, 2025</FONT></TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Helge Kristensen</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Helge Kristensen</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: June&nbsp;24, 2025</FONT></TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Sriram Peruvemba</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sriram Peruvemba</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: June&nbsp;24, 2025</FONT></TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Robert Tobias</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Robert Tobias</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: June&nbsp;24, 2025</FONT></TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Wendy Wilson</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Wendy Wilson</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 9; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "tm2518787d1_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 77506}]
{"company-data": {"conformed-name": "Datavault AI Inc.", "cik": "0001682149", "assigned-sic": "3674", "organization-name": "04 Manufacturing", "ein": "301135279", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-288281", "film-number": "251069184"}, "business-address": {"street1": "15268 NW GREENBRIER PKWY", "city": "BEAVERTON", "state": "OR", "zip": "97006", "phone": "408-627-4716"}, "mail-address": {"street1": "15268 NW GREENBRIER PKWY", "city": "BEAVERTON", "state": "OR", "zip": "97006"}, "former-company": [{"former-conformed-name": "WISA TECHNOLOGIES, INC.", "date-changed": "20220311"}, {"former-conformed-name": "Summit Wireless Technologies, Inc.", "date-changed": "20180914"}, {"former-conformed-name": "Summit Semiconductor Inc.", "date-changed": "20180501"}]}
As filed with Securities
and Exchange Commission on June 24, 2025
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE
COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933
Datavault AI Inc.
(Exact name of registrant as specified in its charter)
Delaware
30-1135279
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification Number)
15268 NW Greenbrier Pkwy
Beaverton, OR 97006
(408) 627-4716
(Address, including zip code, and telephone number,
including area code,
of registrant's principal executive offices)
Summit Semiconductor, Inc. 2018 Long-Term
Stock Incentive Plan
(Full Title of Plans)
Nathaniel Bradley
Chief Executive Officer
15268 NW Greenbrier Pkwy
Beaverton, OR 97006
(408) 627-4716
(Name, address, including zip code, and telephone
number, including area code, of agent for service)
Copy to:
David Danovitch, Esq.
Aaron M. Schleicher, Esq.
Sullivan & Worcester LLP
1251 Avenue of
the Americas, 19
th
Floor
New York, New York 10020
(212) 660-3060
Indicate by check mark
whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an
emerging growth company. See the definitions of "large accelerated filer," "accelerated filer", "smaller
reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
¨
Accelerated filer
¨
Non-accelerated filer
x
Smaller reporting company
x
Emerging growth company
¨
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
¨
EXPLANATORY NOTE
This Registration
Statement on Form S-8 (the "Registration Statement") is being filed by Datavault AI Inc. (the "Registrant")
for the purpose of registering an aggregate of 3,239,602 shares of common stock, par value $0.0001 per share, of the Registrant ("Common
Stock") issuable under the Registrant's 2018 Long-Term Stock Incentive Plan (the "2018 LTIP"), pursuant to its
 "evergreen" provision set forth in Section 5.A. thereof.
PART I
INFORMATION REQUIRED
IN THE SECTION 10(a) PROSPECTUS
The documents containing the
information specified in Part I of Form S-8 will be delivered in accordance with Rule 428(b)(1) of the Securities
Act of 1933, as amended (the "Securities Act"). Such documents are not required to be filed with the U.S. Securities and Exchange
Commission (the "Commission") either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant
to Rule 424 of the Securities Act. These documents, and the documents incorporated by reference in Item 3 of Part II of this
Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities
Act.
PART II
INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
Incorporated by reference
in this Registration Statement are the following documents filed by the Company with the Commission pursuant to the Securities Act and
the Securities Exchange Act of 1934, as amended (the "Exchange Act"), excluding those portions of any Current Report on Form 8-K
that are not deemed "filed" pursuant to the General Instructions of Form 8-K:
(1)
Our Annual Report on Form 10-K for the fiscal year ended December 31, 2024, filed with the U.S. Securities and Exchange Commission (the "SEC") on
March 31, 2025;
(2)
Our Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2025 filed with the SEC on
May 14, 2025;
(3)
Our Current Reports on
    Forms 8-K filed with the SEC on
January 6, 2025
,
January 7, 2025
,
January 8, 2025
,
February 13, 2025
,
February 13, 2025
,
February 14, 2025
,
February 28, 2025
,
March 17, 2025
,
March 31, 2025
,
March 31, 2025
,
April 2, 2025
,
April 4, 2025
,
April 14, 2025
,
May 9, 2025
,
May 9, 2025
,
May 15, 2025
,
May 20, 2025
,
May 20, 2025
, and
June 23, 2025
; and
(4)
The description of our Common Stock contained in (i) our Registration Statement on Form 8-A, filed with the SEC on
July 25, 2018
, pursuant to Section 12(b) of the Exchange Act, including all other amendments and reports filed for the purpose of updating such description and (ii)
Exhibit 4.2
—Description of Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934, to our Annual Report on Form 10-K for the fiscal year ended December 31, 2024, filed with the SEC on
March 31, 2025
.
All documents subsequently
filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective
amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold,
shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing of such
documents; provided, however, that documents or information deemed to have been furnished and not filed in accordance with Commission
rules shall not be deemed incorporated by reference into this Registration Statement. Any statement contained herein or in a document,
all or a portion of which is incorporated or deemed to be incorporated by reference herein, shall be deemed to be modified or superseded
for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document
which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified
or superseded shall not be deemed, except as so modified or amended, to constitute a part of this Registration Statement.
Item 4. Description of Securities.
Not Applicable.
Item 5. Interests of Named Experts and
Counsel.
Not applicable.
Item 6. Indemnification of Directors and
Officers.
Section 145 of the General
Corporation Law of the State of Delaware ("DGCL") provides that a Delaware corporation may indemnify any person who was, is
or is threatened to be made, party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative
or investigative (other than an action by or in the right of such corporation), by reason of the fact that such person is or was an officer,
director, employee or agent of such corporation or is or was serving at the request of such corporation as a director, officer, employee
or agent of another corporation or enterprise. The indemnity may include expenses (including attorneys' fees), judgments, fines
and amounts paid in settlement actually and reasonably incurred by such person in connection with such action, suit or proceeding, provided
such person acted in good faith and in a manner he reasonably believed to be in or not opposed to the corporation's best interests
and, with respect to any criminal action or proceeding, had no reasonable cause to believe that his or her conduct was illegal. A Delaware
corporation may indemnify any persons who are, were or are a party to any threatened, pending or completed action or suit by or in the
right of the corporation by reason of the fact that such person is or was a director, officer, employee or agent of such corporation or
is or was serving at the request of such corporation as a director, officer, employee or agent of another corporation or enterprise. The
indemnity may include expenses (including attorneys' fees) actually and reasonably incurred by such person in connection with the
defense or settlement of such action or suit, provided such person acted in good faith and in a manner he reasonably believed to be in
or not opposed to the corporation's best interests, provided that no indemnification is permitted without judicial approval if the
officer, director, employee or agent is adjudged to be liable to the corporation. Where an officer or director is successful on the merits
or otherwise in the defense of any action referred to above, the corporation must indemnify him against the expenses which such officer
or director has actually and reasonably incurred.
Section 145 of the DGCL
further authorizes a corporation to purchase and maintain insurance on behalf of any person who is or was a director, officer, employee
or agent of the corporation or is or was serving at the request of the corporation as a director, officer, employee or agent of another
corporation or enterprise, against any liability asserted against such person and incurred by such person in any such capacity, or arising
out of their status as such, whether or not the corporation would otherwise have the power to indemnify him under Section 145 of
the DGCL.
Our bylaws provide that we
must indemnify our directors and officers to the fullest extent permitted by the DGCL and must also pay expenses incurred in defending
any such proceeding in advance of its final disposition upon delivery of an undertaking, by or on behalf of an indemnified person, to
repay all amounts so advanced if it should be determined ultimately that such person is not entitled to be indemnified.
We have entered into indemnification
agreements with certain of our executive officers and directors pursuant to which we have agreed to indemnify such persons against all
expenses and liabilities incurred or paid by such person in connection with any proceeding arising from the fact that such person is or
was an officer or director of our company, and to advance expenses as incurred by or on behalf of such person in connection therewith.
The indemnification rights
set forth above shall not be exclusive of any other right which an indemnified person may have or hereafter acquire under any statute,
provision of our certificate of incorporation, as amended, our bylaws, agreement, vote of stockholders or disinterested directors or otherwise.
We maintain standard policies
of insurance that provide coverage (i) to our directors and officers against loss rising from claims made by reason of breach of
duty or other wrongful act and (ii) to us with respect to indemnification payments that we may make to such directors and officers.
See
 "Item 9. Undertakings" for a description of the Commission's position regarding such indemnification provisions.
Item 7. Exemption From Registration Claimed.
Not
applicable.
Item 8. Exhibits.
Exhibit
Number
Exhibit Title
4.1
Certificate of Incorporation of Summit Semiconductor, Inc. (incorporated by reference to Exhibit 3.1(i) to the Company's Registration Statement on Form S-1/A (File No. 333-224267) filed with the SEC on July 2, 2018).
4.2
Plan of Conversion of Summit Semiconductor, Inc. (incorporated by reference to Exhibit 2.2 to the Company's Registration Statement on Form S-1/A (File No. 333-224267) filed with the SEC on July 23, 2018).
4.3
Certificate of Amendment to Certificate of Incorporation of Summit Semiconductor, Inc. (incorporated by reference to Exhibit 3.1(ii) to the Company's Registration Statement on Form S-1/A (File No. 333-224267) filed with the SEC on July 25, 2018).
4.4
Certificate of Amendment to Certificate of Incorporation of Summit Wireless Technologies, Inc. (incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed with the SEC on April 8, 2020).
4.5
Certificate of Amendment of Certificate of Incorporation of Summit Wireless Technologies, Inc, (incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed with the SEC on March 11, 2022).
4.6
Certificate of Amendment to Certificate of Incorporation of WiSA Technologies, Inc. (incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed with the SEC on January 26, 2023).
4.7
Certificate of Designation of Preferences, Rights, and Limitations of Series B Convertible Preferred Stock (incorporated by reference to the Company's Current Report on Form 8-K filed with the SEC on October 19, 2023).
4.8
Certificate of Amendment to WiSA Technologies, Inc.'s Certificate of Incorporation, filed with the Secretary of State of the State of Delaware on March 25, 2024 (incorporated by reference to the Company's Current Report on Form 8-K filed with the SEC on March 26, 2024).
4.9
Certificate of Amendment to Certificate of Incorporation of WiSA Technologies, Inc. (incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed with the SEC on April 12, 2024).
4.10
Bylaws of Summit Semiconductor, Inc. (incorporated by reference to the Company's Registration Statement on Form S-1/A (File No. 333-224267) filed with the SEC on July 2, 2018).
4.11
Form of Common Stock Certificate (incorporated by reference to Exhibit 4.1 to the Company's Annual Report on Form 10-K filed with the SEC on March 29, 2019).
4.12
Summit Semiconductor, Inc. 2018 Long-Term Stock Incentive Plan (incorporated by reference to Exhibit 10.1 to the Company's Amendment No. 4 to Registration Statement on Form S-1 (File No. 333-224267) filed with the SEC on July 2, 2018).
4.13
Amendment to WiSA Technologies, Inc. 2018 Long-Term Stock Incentive Plan (incorporated by reference to Appendix B to the Company's Definitive Proxy Statement on Schedule 14A, filed with the Commission on January 4, 2023).
4.14
Amendment to the Company's 2018 Long-Term Stock Incentive Plan (incorporated by reference to Appendix D to the Company's Definitive Proxy Statement on Schedule 14A filed with the SEC on February 15, 2024).
4.15
Form of Restricted Stock Agreement for Directors under the Summit Semiconductor, Inc. 2018 Long-Term Stock Incentive Plan (incorporated by reference to the Company's Registration Statement on Form S-1/A (File No. 333-224267) filed with the SEC on July 2, 2018).
4.16
Form of Restricted Stock Agreement for Employees under the Summit Semiconductor, Inc. 2018 Long-Term Stock Incentive Plan (incorporated by reference to the Company's Registration Statement on Form S-1/A (File No. 333-224267) filed with the SEC on July 2, 2018).
4.17
Form of Restricted Stock Agreement for Directors under the Summit Semiconductor, Inc. 2018 Long-Term Stock Incentive Plan (incorporated by reference to the Company's Registration Statement on Form S-8 (File No. 333-265060) filed with the SEC on May 18, 2022).
4.18
Form of Restricted Stock Agreement for Employees under the Summit Semiconductor, Inc. 2018 Long-Term Stock Incentive Plan (incorporated by reference to the Company's Registration Statement on Form S-8 (File No. 333-265060) filed with the SEC on May 18, 2022).
4.19
Form of Restricted Stock Agreement for Directors under the Summit Semiconductor, Inc. 2018 Long-Term Stock Incentive Plan (incorporated by reference to the Company's Registration Statement on Form S-8 (File No. 333-265060) filed with the SEC on August 22, 2023).
4.20
Form of Restricted Stock Agreement for Employees under the Summit Semiconductor, Inc. 2018 Long-Term Stock Incentive Plan (incorporated by reference to Exhibit 4.11 to the Company's Registration Statement on Form S-8 filed with the SEC on August 22, 2023).
4.21
Certificate of Amendment to WiSA Technologies, Inc. Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed with the SEC on February 14, 2025).
5.1
Opinion of Sullivan & Worcester LLP (filed herewith).
23.1
Consent of BPM LLP, independent registered public accounting firm (filed herewith).
23.2
Consent of Sullivan & Worcester LLP (reference is made to Exhibit 5.1).
23.3
Consent of BG Advisors CPA LTD
24.1
Power of Attorney (set forth on the signature page of this Registration Statement).
107
Filing Fee Table (filed herewith).
Item 9. Undertakings.
(a) The undersigned
Registrant hereby undertakes:
(1) To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i) To
include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii) To
reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes
in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of
Registration Fee" table in the effective Registration Statement;
(iii) To
include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any
material change to such information in the Registration Statement;
provided,
however,
that paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to be included in
a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant
to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the registration
statement.
(2) That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial
bona fide
offering thereof; and
(3) To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.
(b) The undersigned
Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's
annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee
benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration
Statement shall be deemed to be a new Registration Statement relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial
bona fide
offering thereof.
(c) Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant
to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification
is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling
person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by any such director, officer or controlling
person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been
settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether or not such indemnification by
it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
SIGNATURES
Pursuant
to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that
it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf
by the undersigned, thereunto duly authorized, in the City of Beaverton, State of Oregon on the 24th day of June, 2025.
DATAVAULT AI Inc.
By:
/s/ Nathaniel Bradley
Nathaniel Bradley
Chief Executive Officer
POWER OF ATTORNEY: KNOW ALL
MEN BY THESE PRESENTS, that each individual whose signature appears below constitutes and appoints each of Nathan Bradley and Brett Moyer,
his or her true and lawful attorney-in-fact and agent with full power of substitution, for him or her and in his or her name, place and
stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement,
and to file the same with all exhibits thereto, and all documents in connection therewith, with the Securities and Exchange Commission,
granting unto said attorney-in-fact and agent full power and authority to do and perform each and every act and thing requisite and necessary
to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying
and confirming all that said attorney-in-fact and agent, or his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.
Pursuant to the requirements
of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons on behalf of the
Registrant and in the capacities and on the dates indicated.
Date: June 24, 2025
By:
/s/ Nathaniel Bradley
Nathaniel Bradley
Chief Executive Officer and Director
(Principal Executive Officer)
Date: June 24, 2025
By:
/s/ Brett Moyer
Brett Moyer
Chief Financial Officer and Director
(Principal Financial Officer)
Date: June 24, 2025
By:
/s/ Stanley Mbugua
Stanley Mbugua
Vice President of Finance and Chief Accounting Officer
(Principal Accounting Officer)
Date: June 24, 2025
By:
/s/ Kimberly Briskey
Kimberly Briskey
Director
Date: June 24, 2025
By:
/s/ Dr. Jeffrey M. Gilbert
Dr. Jeffrey M. Gilbert
Director
Date: June 24, 2025
By:
/s/ David Howitt
David Howitt
Director
Date: June 24, 2025
By:
/s/ Helge Kristensen
Helge Kristensen
Director
Date: June 24, 2025
By:
/s/ Sriram Peruvemba
Sriram Peruvemba
Director
Date: June 24, 2025
By:
/s/ Robert Tobias
Robert Tobias
Director
Date: June 24, 2025
By:
/s/ Wendy Wilson
Wendy Wilson
Director