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UPLOAD Filing

Aclarion, Inc.
Date: April 29, 2025 · CIK: 0001635077 · Accession: 0000000000-25-004544

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File numbers found in text: 333-286761

Date
April 29, 2025
Author
Division of
Form
UPLOAD
Company
Aclarion, Inc.

Letter

Re: Aclarion, Inc. Registration Statement on Form S-3 Filed April 25, 2025 File No. 333-286761 Dear John Lorbiecki:

April 29, 2025

John Lorbiecki Chief Financial Officer Aclarion, Inc. 8181 Arista Place, Suite 100 Broomfield, Colorado 80021

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 Jane Park at 202-551-7439 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and
Services
cc: James H. Carroll, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 29, 2025

John Lorbiecki
Chief Financial Officer
Aclarion, Inc.
8181 Arista Place, Suite 100
Broomfield, Colorado 80021

 Re: Aclarion, Inc.
 Registration Statement on Form S-3
 Filed April 25, 2025
 File No. 333-286761
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 Jane Park at 202-551-7439 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Industrial
Applications and
 Services
cc: James H. Carroll, Esq.
</TEXT>
</DOCUMENT>