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                      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