From: Rabbi Akiva Eiger
To: Rabbi Binyamin Wolf Eiger
Rabbi Binyamin Wolf questioned whether writing the Omer count fulfills the obligation, relying on the Shev Yaakov's ruling that writing is not equivalent to speech. Rabbi Akiva Eiger systematically dismantles his uncle's proofs and offers a novel insight: even if writing is equivalent to speech, it is equivalent only to inaudible speech, resolving multiple difficulties in the sugya. No definitive ruling is issued and the question remains open.
Source: Shu"t Rabbi Akiva Eiger §30