SEC Comment Letter 0000000000-23-013916 to Aclarion, Inc. (ACON)
Aclarion, Inc.
Date: Dec. 20, 2023 · CIK: 0001635077 · Accession: 0000000000-23-013916
AI Filing Summary & Sentiment
File numbers found in text: 333-275989
Letter
United States securities and exchange commission logo December 20, 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 December 11, 2023 File No. 333-275989 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 Juan Grana at 202-551-6034 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: James H. Carroll
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United States securities and exchange commission logo
December 20, 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 December 11, 2023
File No. 333-275989
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 Juan Grana at 202-551-6034 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: James H. Carroll