Decimation Question about using a low pass filter before downsampling
Sample rate conversation is easy in theory but tricky in practice.
Assuming you want to convert to the standard rate of 44.1 kHz (not 44 kHz), you have an awkward conversion ratio. $3800 =2^3 \cdot 5^2 \cdot 19$ and $441 = 3^2 \cdot 7^2$  are mutually prime that means that rational sample rate conversion is impractical,so you need irrational sample rate conversion. If you do not need 44.1 kHz exactly you can use $69/8  \rightarrow 44058Hz$ or $112/13 \rightarrow 44107Hz $
In either case you need a low pass filter. The choice of the filter depends A LOT on your specific application. Specifically

How much energy is above 20 kHz. There really shouldn't be a lot but you don't know before you look. If there is a lot above 40 kHz you can perhaps pre-filter this out before doing the actual conversion
What amount of aliasing and signal to noise can you tolerate.
Do you care more about preserving transients in the time domain or an accurate phase spectrum
Up to which frequency do you have to meet your requirements. Designing a converter that's good up to 20 kHz is a LOT harder than designing one that's good up to 18 kHz. Don't even try to go up to 22 kHz.
Do you care about latency, memory consumption and/or execution time.

The &quot;art&quot; of building a good sample rate converter is to really understand your requirements and trade-offs and then optimize the filter design for your specific case.
A bunch of &quot;generic&quot; hints for audio

Polyphase FIR filter is typically a good choice and a good trade off between time smearing and phase preservation
32 taps, 64 phases gets you around 90-100 dB SNR at 18 kHz and much better below.
If you need to do irrational sample rate conversion, do linear interpolation between the phases.
You have a conversation factor that is &quot;far away&quot; from unity. In this case, it's probably best to convert this in multiple steps and not in one go. Maybe from 380-&gt;95 (down by 4) and then from 95-&gt;44.1