Efficacy and Safety of AC102 Compared to Steroids in Adults With Idiopathic Sudden Sensorineural Hearing Loss (ISSNHL)

Inclusion Criteria: * Male or female patients aged between 18 and 85 years * Unilateral ISSNHL * Onset of unilateral ISSNHL between 24 to 120 hours prior to randomization * An absolute air conduction hearing threshold of at least 65 dB, * Patients with a relative hearing loss of at least 30 dB compared to the current audiogram of the non-affected ear Exclusion Criteria: * Insufficient handling of the language used in the speech audiometry tests * Bilateral hearing loss * Acute hearing loss from noise trauma, barotrauma or head trauma in either ear at any time * Congenital hearing loss * Conductive hearing loss or combined hearing loss determined by a 4PTA \> 10 dB * History of ISSNHL in the past 1 years in the affected ear