SEC Comment Letter 0000000000-24-001079 to Aclarion, Inc. (ACON)
Aclarion, Inc.
Date: Jan. 26, 2024 · CIK: 0001635077 · Accession: 0000000000-24-001079
AI Filing Summary & Sentiment
File numbers found in text: 333-276648
Letter
United States securities and exchange commission logo January 26, 2024 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 January 22, 2024 File No. 333-276648 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 Carroll
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United States securities and exchange commission logo
January 26, 2024
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 January 22, 2024
File No. 333-276648
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 Carroll