OTO-313 in Subjects With Subjective Tinnitus

Inclusion Criteria: * Subject has subjective unilateral tinnitus and is consistently aware of their tinnitus throughout much of the waking day. * Subject is able to use the electronic diary to complete their daily tinnitus ratings * Subject's tinnitus is likely of cochlear origin, e.g., associated with sensorineural hearing loss; acute hearing loss from noise trauma, barotrauma, or traumatic cochlear injury (acute acoustic trauma, blast trauma, middle ear surgery, inner ear barotrauma); age-related hearing loss; resolved otitis media; ototoxic drug exposure. * Subject is willing to comply with the protocol and attend all study visits. Exclusion Criteria: * Subject has pulsatile tinnitus, tinnitus resulting from traumatic head or neck injury, or tinnitus resulting from a tumor or stroke. * Subject is pregnant or lactating. * Subject has other clinically significant illness, medical condition or medical history at Screening or Baseline (Day 1) that, in the Investigator's opinion, would likely reduce the safety of study participation or compliance with study procedures.