DUNU x KOTO ITO and Letshuoer S12 Ultra use 2DD+2BA and 1Planar (14.8 mm) driver setups respectively. DUNU x KOTO ITO costs $199 while Letshuoer S12 Ultra costs $169. DUNU x KOTO ITO is $30 more expensive. Letshuoer S12 Ultra holds a slight 0.3-point edge in reviewer scores (7.3 vs 7.6). DUNU x KOTO ITO has slightly better bass with a 0.3-point edge, Letshuoer S12 Ultra has better mids with a 0.7-point edge, Letshuoer S12 Ultra has significantly better treble with a 1.5-point edge, DUNU x KOTO ITO has better dynamics with a 0.5-point edge, Letshuoer S12 Ultra has slightly better soundstage with a 0.4-point edge, Letshuoer S12 Ultra has significantly better details with a 1.3-point edge and Letshuoer S12 Ultra has better imaging with a 0.5-point edge.
Insights
Metric | DUNU x KOTO ITO | Letshuoer S12 Ultra |
---|---|---|
Bass | 8.1 | 7.8 |
Mids | 6.1 | 6.8 |
Treble | 6.2 | 7.6 |
Details | 7.2 | 8.5 |
Soundstage | 7.3 | 7.6 |
Imaging | 7.4 | 7.9 |
Dynamics | 7.8 | 7.4 |
Tonality | 7.1 | 7.4 |
Technicalities | 6.2 | 7.3 |
DUNU x KOTO ITO Aggregated Review Score
Average Reviewer Scores
Average Reviewer Score:
7.3Generally Favorable
Letshuoer S12 Ultra Aggregated Review Score
Average Reviewer Scores
Average Reviewer Score:
7.6Strongly Favorable
Reviews Comparison
DUNU x KOTO ITO reviewed by Jaytiss
2025-09-11Build & accessories land in a solid spot for the price: comfortable shells with secure nozzles, clear L/R marks, and a supple modular cable that swaps between 4.4mm and 3.5mm (no USB-C in-box). The hard case is nicely made and pocketable, and the whole package feels durable if not premium. Nothing glaring in QC—just a clean, practical presentation.
Sonically, this is a bold V-shape—huge sub-bass punch with elevated upper mids to keep things lively. The bass can turn boomy/pillowy on some tracks, and a scoop around 300–800 Hz can leave female vocals a touch recessed; treble is clean and controlled, a little dark up top with limited sparkle. Technicalities are decent rather than class-leading—separation and air trail sets like Punch Audio Martillo or Crescent, while tuning kinships show up against DUNU Glacier and even Grand Maestro-style balances. Compared to value darlings (e.g., Truth Ear Pure, Jazzer Defiant), ITO feels more audiophile-flavored fun than an all-rounder.
In DUNU’s lineup it reads as a unique basshead option: very engaging slam, thick note weight, and non-fatiguing treble, but only average mids/technicalities. Think hip-hop/EDM-friendly impact over neutral precision. Verdict: around 3–3.5 stars—competitive at $200 for those chasing thump and excitement; listeners wanting neutrality, vocal presence, or extra air may prefer other picks or a “tactful V” with less bass and less upper-mid bite.
Jaytiss Youtube Channel
Letshuoer S12 Ultra reviewed by Jaytiss
2025-10-05Jaytiss Youtube Channel
DUNU x KOTO ITO reviewed by IEMRanking AI
2025-09-07
DUNU x KOTO ITO is a $199.99 hybrid IEM built with Japanese reviewer Kaji Kaji (“Koto”). It uses a 2DD+2BA array (10 mm bio-diaphragm DD + 8 mm LCP DD, plus two treble BAs), comes with DUNU’s Q-Lock quick-swap plugs, and lists 105 dB sensitivity at 37 Ω with shells at ~6.5 g each.
Tonally, ITO aims for a U-shaped, bass-tilted balance: sub/mid-bass punch is elevated, mids sit slightly back but avoid haze, and treble is smooth with workable extension rather than bite. Early community impressions frame it as energetic and a touch V-leaning versus DUNU’s more neutral sets, which tracks with the collab’s “full-bodied” intent.
Technicalities are competent for the class: dynamics and imaging keep up with busy mixes, while soundstage and microdetail are closer to average among sub-$200 hybrids; driveability is friendly given 105 dB/37 Ω. As a package—tuning, accessories, and fit—it offers good value for listeners wanting engaging bass without sharp treble, though those chasing expansive stage or strict neutrality may prefer other options.
Letshuoer S12 Ultra reviewed by IEMRanking AI
2025-10-05
The Letshuoer S12 Ultra continues the brand’s planar lineage with a 14.8 mm planar-magnetic driver in a compact metal shell. Notable upgrades include a 392-core silver-plated cable with interchangeable 3.5/4.4 mm plugs and even a bundled DT01 Pro Type-C DAC cable in some packages, positioning it as a self-contained portable solution at an MSRP around $169.
Tonally, the Ultra aims for a lively U-shaped balance common to prior S12 variants—crisp upper-treble energy with solid bass presence—while early impressions from show-floor demos frame it as the most refined take yet. That aligns with the S12 family’s reputation for strong resolution and a brisk top-end; the original S12 was praised for technical performance albeit with a brighter tilt, context that helps set expectations for the Ultra’s direction.
As with many planars, the S12 line can benefit from competent source power to realize dynamics and control; community reviews note the Ultra responds well to suitable amplification. Staging remains more intimate than expansive compared to some hybrids, but imaging and micro-detail are competitive at the price, making the Ultra a pragmatic sub-$200 pick for listeners who value clarity and transient speed over warmth.
DUNU x KOTO ITO (more reviews)
DUNU x KOTO ITO reviewed by Z-Reviews
2025-09-07Dunu’s collab with Japanese creator Kaji Kaji lands as the ITO, tuned nothing like the stereotype of “treble ’til you die.” The presentation leans smooth, warm, and open, with a notably wide soundstage that flatters jazz and intimate acoustic sets—think late-night, bourbon-and-smoky-room mood without the glare. It’s built for relaxed musicality rather than forensic detail extraction.
Low end carries a thick, satisfying sub-bass that stays tasteful—present when the track calls for it, not a constant spotlight. The ITO plays “fun first”: big space, plush tone, and enough detail to keep things engaging, landing beside a “T Pro”-type set but with the clinical edges dialed back to emphasize bass and stage. In short, a “perfect fun IEM” vibe that prefers groove and atmosphere over microscope listening.
Ergonomically the shells are a bit thick, but build and accessories impress: a quality Dunu cable with interchangeable plugs, a case, and a spread of tips (including Dunu SS). The hybrid 2DD+2BA setup (ultra-low DD + low/mid DD, mid BA, ultra-high BA) at around 37 Ω runs well from modest sources and scales nicely; pricing circles the $200 mark, making it an easy recommendation for listeners who want warm, expansive, and genuinely musical tuning without chasing every last micro-detail.
Z-Reviews Youtube Channel
DUNU x KOTO ITO Details
Driver Configuration: 2DD+2BA
Tuning Type: V-Shaped
Brand: DUNU Top DUNU IEMs
Price (Msrp): $199
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Letshuoer S12 Ultra Details
Driver Configuration: 1Planar (14.8 mm)
Tuning Type: U-Shaped
Brand: Letshuoer Top Letshuoer IEMs
Price (Msrp): $169
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DUNU x KOTO ITO User Review Score
Average User Scores
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Letshuoer S12 Ultra User Review Score
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DUNU x KOTO ITO Gaming Score

Gaming Score & Grade
- The gaming score is prioritizing technical capabilities of the IEM (Separation, Layering, Soundstage) and good value.
Gaming Score
6.4Gaming Grade
BLetshuoer S12 Ultra Gaming Score

Gaming Score & Grade
- The gaming score is prioritizing technical capabilities of the IEM (Separation, Layering, Soundstage) and good value.
Gaming Score
7.3Gaming Grade
A-DUNU x KOTO ITO Scorings
Average Technical & Tuning Grades
Average Tunign Grade
A-- Pleasing tonal balance with good technical control. Minor quirks present but not distracting. Demonstrates decent genre versatility.
Average Technical Grade
B- Satisfactory technical performance. Handles basic detail retrieval adequately in most tracks. Maintains reasonable cohesion in simpler arrangements.
Letshuoer S12 Ultra Scorings
Average Technical & Tuning Grades
Average Tunign Grade
A-- Pleasing tonal balance with good technical control. Minor quirks present but not distracting. Demonstrates decent genre versatility.
Average Technical Grade
A-- Competent technical presentation. Handles separation and detail well in most tracks, with modest soundstage and acceptable imaging capabilities.
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