I recent got the new SE iPhone for my husband and this case works really well for it. We can hear perfectly through the case. No issues with the voice getting muffled. The screen cover responds really well (as if there was not protection).I am not really concerned about being water proof ( and I haven't tested that feature) because the new SE phone is suppose to be resistant to up one meter of water for something like half an a hour - if I'm not mistaken. It fits very snugged to the phone which makes me believe that dirt cannot get inside the case.
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