Correspondence 0001683168-23-007253 from Aclarion, Inc. (ACON)

Aclarion, Inc.
Date: Oct. 18, 2023 · CIK: 0001635077 · Accession: 0001683168-23-007253

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Date

October 18, 2023

Author

Not clearly detected

Form

CORRESP

Company

Aclarion, Inc.

Letter

Aclarion, Inc.

8181 Arista Place, Suite 100

Broomfield, Colorado

October 18, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Jessica Ansart

Re: Aclarion, Inc.

Registration Statement on Form S-1 (File No. 333- 274914)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Aclarion, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333- 274914) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 10:00 AM, eastern time, on October 20, 2023, or as soon as thereafter as is practicable.

Please contact Jennifer Porter, Esq. of Goodwin Procter LLP at (445) 207-7806 to provide notice of effectiveness, or if you have any questions or comments concerning this request.

[Remainder of the page intentionally left blank]

Very truly yours,
ACLARION, INC.

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CORRESP
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filename1.htm

Aclarion, Inc.

8181 Arista Place, Suite 100

Broomfield, Colorado
80021

October 18, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Jessica Ansart

 Re: Aclarion, Inc.

    Registration Statement on Form S-1 (File No. 333-
274914)

Ladies and Gentlemen:

Pursuant to Rule 461
under the Securities Act of 1933, as amended, Aclarion, Inc. (the “Company”) hereby requests that the effective
date of the Company’s Registration Statement on Form S-1 (File No. 333- 274914) (the “Registration Statement”)
be accelerated so that the Company’s Registration Statement will become effective at 10:00 AM, eastern time, on October 20, 2023,
or as soon as thereafter as is practicable.

Please contact Jennifer Porter, Esq.
of Goodwin Procter LLP at (445) 207-7806 to provide notice of effectiveness, or if you have any questions or comments concerning this
request.

[Remainder of the page intentionally left blank]

Very truly yours,

    ACLARION, INC.

    By:
     /s/ John Lorbiecki

    Name:
    John Lorbiecki

    Title:
    Chief Financial Officer

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