United States securities and exchange commission logo

                    May 18, 2020

       Scott Longval
       Chief Financial Officer
       1260 Red Fox Road
       Arden Hills, MN 55112

                                                        Re: INTRICON CORP
                                                            Form 10-K for the
Year Ended December 31, 2019
                                                            Filed March 16,
                                                            File No. 001-05005

       Dear Mr. Longval:

              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.


                    Division of Corporation Finance

                    Office of Manufacturing