Correspondence 0001683168-24-000590 from Aclarion, Inc. (ACON)
Aclarion, Inc.
Date: Feb. 1, 2024 · CIK: 0001635077 · Accession: 0001683168-24-000590
AI Filing Summary & Sentiment
Letter
Aclarion, Inc.
8181 Arista Place, Suite 100
Broomfield, Colorado
February 1, 2024
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- 276648)
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- 276648) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:00 PM, eastern time, on February 1, 2024, or as soon as thereafter as is practicable.
Please contact Justin Platt, Esq. of Goodwin Procter LLP at (212) 459-7340 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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Aclarion, Inc.
8181 Arista Place, Suite 100
Broomfield, Colorado
80021
February 1, 2024
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-
276648)
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- 276648) (the
“Registration Statement”) be accelerated so that the Company’s Registration Statement will become
effective at 4:00 PM, eastern time, on February 1, 2024, or as soon as thereafter as is practicable.
Please contact Justin Platt, Esq.
of Goodwin Procter LLP at (212) 459-7340 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
Aclarion, Inc. — Acceleration Letter
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