IntriCon Corporation

1260 Red Fox Road

Arden Hills, MN 55112

May 17, 2018

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Acceleration Request for IntriCon Corporation (the “Company”)

Registration Statement on Form S-3

File No. 333-224723 (the “Registration Statement”)

Ladies and Gentlemen:

The Company hereby requests that the above-referenced Registration Statement be declared effective on Thursday, May 17, 2018, at 4:00 pm. Eastern Time, or as soon as practicable thereafter.

Sincerely,
IntriCon Corporation
By:	/s/ Scott Longval
	Scott Longval
	Chief Financial Officer

[Signature Page to Acceleration Request]