United States securities and exchange commission logo February 18, 2022 Ken Minor Chief Financial Officer Sonic Foundry, Inc. 222 W. Washington Ave. Madison, WI 53703 Re: Sonic Foundry, Inc. Form 10-K for the Fiscal Year Ended September 30, 2021 File No. 000-30407 Dear Mr. Minor: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing