SEC Comment Letter for CLEARONE INC (CLRO) (CIK 0000840715) (CLRO) — Oct 1, 2021
CLEARONE INC (CLRO) (CIK 0000840715)
Date: Oct. 1, 2021 · CIK: 0000840715 · Accession: 0000000000-21-011985
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File numbers found in text: 333-259799
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United States securities and exchange commission logo
October 1, 2021
Zeynep Hakimoglu
Cheif Executive Officer
ClearOne, Inc.
5225 Wiley Post Way, Suite 500
Salt Lake City, Utah 84116
Re:ClearOne, Inc.
Registration Statement on Form S-3
Filed September 27, 2021
File No. 333-259799
Dear Ms. Hakimoglu:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Michael Dunn