Turtle Beach Corp

a.

List of documents filed as part of this Report:

The following Consolidated Financial Statements of the Company:

Report of Independent Registered Public Accounting Firm (ERNST & YOUNG LLP New York, New York, PCAOB #42);

Report of Independent Registered Public Accounting Firm (BDO USA, LLP New York, New York, PCAOB #243)

Consolidated Statements of Operations for the Fiscal Years Ended December 31, 2023, 2022 and 2021;

Consolidated Statements of Comprehensive Income (Loss) for the Fiscal Years Ended December 31, 2023, 2022 and 2021;

Consolidated Balance Sheets as of December 31, 2023 and 2022;

Consolidated Statements of Stockholders’ Equity for the Fiscal Years Ended December 31, 2023, 2022 and 2021;

Consolidated Statements of Cash Flows for the Fiscal Years Ended December 31, 2023, 2022 and 2021; and

Notes to the Consolidated Financial Statements.

The following financial schedule and related report for the years 2023, 2022 and 2021:

Schedule II - Valuation and Qualifying Accounts; and

All other schedules have been omitted because they are not applicable, not required or the information has been otherwise supplied in the financial statements or notes thereto.

b.

The exhibits listed in the Exhibit Index attached hereto are filed as part of this Annual Report and incorporated herein by reference.

c.