Exhibit 10.10

EIGHTH AMENDMENT TO EXECUTIVE EMPLOYMENT AGREEMENT

THIS EIGHTH AMENDMENT TO EXECUTIVE EMPLOYMENT AGREEMENT (the “Eighth Amendment”) is made and entered into this 4^th day of February, 2020 by and between ANDREA ELECTRONICS CORPORATION (the “Company”), a New York corporation, and DOUGLAS J. ANDREA (the “Executive”).

WHEREAS, the Company and the Executive are parties to an Executive Employment Agreement dated as of August 1, 2014, as amended (collectively with all amendments, the “Agreement”),which provides that the Agreement would terminate on January 31, 2020, unless extended under its terms;

WHEREAS, the Company desires to continue to employ the Executive as the Chief Executive Officer of the Company and the Executive wishes to accept such continued employment under the terms and conditions set forth in the Agreement, as further modified by this Eighth Amendment; and

WHEREAS, the parties desire to retroactively extend the term of the Agreement until July 31, 2020, subject to the terms of this Eighth Amendment.

NOW, THEREFORE, in consideration of the premises and mutual covenants contained herein and for other good and valuable consideration, the receipt of which is mutually acknowledged, the Company and the Executive (individually a “Party” and together the “Parties”) agree as follows:

1. Amendment.

The term of the Agreement is hereby extended for the period beginning on February 1, 2020 and ending on July 31, 2020.

2. Ratification.

Except as modified and amended by this Eighth Amendment, the Parties hereto hereby agree and confirm that the Agreement remains in full force and effect.

3. Counterparts.

This Eighth Amendment may be executed in counterparts, each of which shall be deemed an original, and all of which, when taken together, shall constitute one and the same instrument.

IN WITNESS WHEREOF, the undersigned have executed this Eighth Amendment as of February 4, 2020