SEC Comment Letter 0000000000-23-011427 to Aclarion, Inc. (ACON)
Aclarion, Inc.
Date: Oct. 19, 2023 · CIK: 0001635077 · Accession: 0000000000-23-011427
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File numbers found in text: 333-274914
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United States securities and exchange commission logo
October 19, 2023
John Lorbiecki
Chief Financial Officer
Aclarion, Inc.
8181 Arista Place, Suite 100
Broomfield , Colorado 80021
Re:Aclarion, Inc.
Registration Statement on Form S-1
Filed October 10, 2023
File No. 333-274914
Dear John Lorbiecki:
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 Jessica Ansart at 202-551-4511 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: James H. Carroll