<?xml version="1.0" encoding="UTF-8"?><!-- Generated by Broadridge Transform (tm) - http://www.broadridge.com --><!-- Created: Thu May 28 21:05:04 UTC 2026 --><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:common="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001140361-25-012902</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001892236</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>5</amendmentNo>
      <securitiesClassTitle>COMMON STOCK</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>05/27/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001493761</issuerCik>
        <issuerName>Turtle Beach Corporation</issuerName>
        <issuerCusips>
          <issuerCusipNumber>900450206</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <common:street1>44 South Broadway</common:street1>
          <common:street2>4th Floor</common:street2>
          <common:city>White Plains</common:city>
          <common:stateOrCountry>X1</common:stateOrCountry>
          <common:zipCode>10601</common:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>ALBERT RABIL</reportingPersonName>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>1435000</soleVotingPower>
        <sharedVotingPower>0</sharedVotingPower>
        <soleDispositivePower>1435000</soleDispositivePower>
        <sharedDispositivePower>0</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1435000</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>7.23</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Turtle Beach Corporation</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>44 South Broadway, 4th Floor White Plains, NY 10601</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Albert Rabil</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>One Town Center Road
Suite 300
Boca Raton, FL  33486</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Albert Rabil is a U.S. Citizen</citizenship>
      </item2>
      <item4>
        <amountBeneficiallyOwned>1,435,000</amountBeneficiallyOwned>
        <classPercent>7.23%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>1,435,000</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>1,435,000</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under § 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>ALBERT RABIL</reportingPersonName>
      <signatureDetails>
        <signature>/S/ ALBERT RABIL</signature>
        <title>Albert Rabil</title>
        <date>05/28/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>

</edgarSubmission>
