<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001423876-25-000004</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001423876</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>3</amendmentNo>
      <securitiesClassTitle>Common Stock, par value $0.001</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>06/30/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001493761</issuerCik>
        <issuerName>Turtle Beach Corporation</issuerName>
        <issuerCusip>900450206</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>15822 Bernardo Center Drive</com:street1>
          <com:street2>Suite 105</com:street2>
          <com:city>San Diego</com:city>
          <com:stateOrCountry>CA</com:stateOrCountry>
          <com:zipCode>92127</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>
      <reportingPersonName>Linmar Capital Fund, LP</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1631834</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1631834</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1631834</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>8.2</classPercent>
      <typeOfReportingPerson>PN</typeOfReportingPerson>
      <comments>Please see note in Item 4(a)</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Garnet Equity Capital Holdings, Inc.</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1634685</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1634685</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1634685</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>8.2</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
      <typeOfReportingPerson>CO</typeOfReportingPerson>
      <comments>Please see note in Item 4(a)</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>
      <reportingPersonName>AMS Investors, LLC</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1634685</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1634685</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1634685</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>8.2</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
      <comments>Please see note in Item 4(a)</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>
      <reportingPersonName>Joseph A. Cohen</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1634685</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1634685</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1634685</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>8.2</classPercent>
      <typeOfReportingPerson>HC</typeOfReportingPerson>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>Please see note in Item 4(a)</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>
      <reportingPersonName>Abraham Morris Shamah</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1634685</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1634685</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1634685</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>8.2</classPercent>
      <typeOfReportingPerson>HC</typeOfReportingPerson>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>Please see note in Item 4(a)</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Turtle Beach Corporation</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>15822 Bernardo Center Drive, Suite 105
San Diego, CA 92127</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Linmar Capital Fund, LP
Garnet Equity Capital Holdings, Inc.
AMS Investors, LLC
Joseph A. Cohen
Abraham Morris Shamah</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>Linmar Capital Fund, LP
Garnet Equity Capital Holdings, Inc.
AMS Investors, LLC
Joseph A. Cohen
Abraham Morris Shamah

575 Madison Ave, Suite 1601, New York, NY 10022</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Linmar Capital Fund, LP - Delaware
Garnet Equity Capital Holdings, Inc. - Delaware
AMS Investors, LLC - Delaware
Joseph A. Cohen - United States
Abraham Morris Shamah - United States</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>Linmar Capital Fund, LP - 1,631,834
Garnet Equity Capital Holdings, Inc. - 1,634,685
AMS Investors, LLC - 1,634,685
Joseph A. Cohen - 1,634,685
Abraham Morris Shamah - 1,634,685

The Common Stock (the "Shares") reported herein include Shares held by Linmar Capital Fund, LP ("Linmar") and any other accounts managed by the Managers (as defined below). Linmar is managed by Garnet Equity Capital Holdings, Inc. ("Garnet Equity") and AMS Investors, LLC ("AMS", and together with Garnet Equity, the "Managers"). Mr. Cohen and Mr. Shamah are the control persons of the Managers. Each of the Reporting Persons disclaims beneficial ownership of the Shares reported herein except to the extent of its or his pecuniary interest therein.

The percentages reported herein are calculated based upon the statement in the Issuer's Form 10-Q filed with the SEC on August 7, 2025, that there were 19,823,915 Shares outstanding as of June 30, 2025.</amountBeneficiallyOwned>
        <classPercent>Linmar Capital Fund, LP - 8.2%
Garnet Equity Capital Holdings, Inc. - 8.2%
AMS Investors, LLC - 8.2%
Joseph A. Cohen - 8.2%
Abraham Morris Shamah - 8.2%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>Linmar Capital Fund, LP - 0
Garnet Equity Capital Holdings, Inc. - 0
AMS Investors, LLC - 0
Joseph A. Cohen - 0
Abraham Morris Shamah - 0</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>Linmar Capital Fund, LP -  1,631,834
Garnet Equity Capital Holdings, Inc. - 1,634,685
AMS Investors, LLC - 1,634,685
Joseph A. Cohen - 1,634,685
Abraham Morris Shamah - 1,634,685</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>Linmar Capital Fund, LP - 0
Garnet Equity Capital Holdings, Inc. - 0
AMS Investors, LLC - 0
Joseph A. Cohen - 0
Abraham Morris Shamah - 0</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>Linmar Capital Fund, LP -  1,631,834
Garnet Equity Capital Holdings, Inc. - 1,634,685
AMS Investors, LLC - 1,634,685
Joseph A. Cohen - 1,634,685
Abraham Morris Shamah - 1,634,685</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
        <classOwnership5PercentOrLess>N</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were 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>
    <exhibitInfo>Exhibit I - JOINT FILING STATEMENT</exhibitInfo>
    <signatureInformation>
      <reportingPersonName>Linmar Capital Fund, LP</reportingPersonName>
      <signatureDetails>
        <signature>Joseph A. Cohen</signature>
        <title>President of Garnet Equity Capital Holdings, Inc.</title>
        <date>08/14/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Garnet Equity Capital Holdings, Inc.</reportingPersonName>
      <signatureDetails>
        <signature>Joseph A. Cohen</signature>
        <title>President</title>
        <date>08/14/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>AMS Investors, LLC</reportingPersonName>
      <signatureDetails>
        <signature>Abraham Morris Shamah</signature>
        <title>Managing Member</title>
        <date>08/14/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Joseph A. Cohen</reportingPersonName>
      <signatureDetails>
        <signature>Joseph A. Cohen</signature>
        <title>Joseph A. Cohen</title>
        <date>08/14/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Abraham Morris Shamah</reportingPersonName>
      <signatureDetails>
        <signature>Abraham Morris Shamah</signature>
        <title>Abraham Morris Shamah</title>
        <date>08/14/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>

</edgarSubmission>
