Correspondence 0001683168-24-006564 from Aclarion, Inc. (ACON)
Aclarion, Inc.
Date: Sept. 20, 2024 · CIK: 0001635077 · Accession: 0001683168-24-006564
AI Filing Summary & Sentiment
File numbers found in text: 333-281999
Show Raw Text
CORRESP
1
filename1.htm
ACLARION, INC.
8181 ARISTA PLACE, SUITE 100
BROOMFIELD, CO 80021
VIA EDGAR
September 20, 2024
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street, N.E.
Washington, D.C. 20549
Attn: Juan Grana
Re:
Aclarion, Inc.
Registration Statement on Form S-3
SEC File No. 333-281999
Request for Acceleration
Mr. Grana:
Pursuant to Rule 461 of Regulation C of the General
Rules and Regulations 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-3, as amended (File No. 333-281999) (the “Registration
Statement”), be accelerated so that the Company’s Registration Statement will become effective at 4:00 P.M., Eastern Time,
on September 23, 2024, or as soon thereafter as is practicable, or at such other time thereafter as our counsel, Carroll Legal LLC, may
request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel,
Carroll Legal LLC, by calling James H. Carroll, Esq. at (303) 888-4859.
Please feel free to direct any questions or comments
concerning this request to James H. Carroll, Esq. of Carroll Legal LLC at (303) 888-4859.
Sincerely,
ACLARION, INC.
By:
/s/ John Lorbiecki
Name: John Lorbiecki
Title: Chief Financial Officer