Turtle Beach Corporation (Turtle Beach) is an audio and gaming technology company. Turtle Beach is engaged in developing, commercializing, and marketing products under Turtle Beach and ROCCAT brands. The Company is a provider of headset solutions for use across multiple platforms, including video game and entertainment consoles, handheld consoles, personal computers (PC), tablets and mobile devices. Its PC peripherals brand, ROCCAT, creates PC gaming keyboards, mice and other gaming accessories focused on the PC gaming market. The Turtle Beach brand has a market of gaming headsets with a portfolio of headsets for Xbox, PlayStation, and Nintendo consoles, as well as for PCs and mobile/tablet devices. It also includes the Neat Microphones brand, which creates, manufactures, and sells digital universal serial bus (USB) and analog microphones. Its subsidiaries include VTB Holdings, Inc., Voyetra Turtle Beach, Inc., TBC Holding Company LLC, Turtle Beach Europe Limited and TB Germany GmbH.