Correspondence 0001683168-25-000235 from Aclarion, Inc. (ACON)
Aclarion, Inc.
Date: Jan. 10, 2025 · CIK: 0001635077 · Accession: 0001683168-25-000235
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-283724
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Registration Statement on Form S-1 File No. 333-283724 Acceleration Request: · Requested Date: January 14, 2025 · Requested Time: 4 P.M. Eastern Time
Dear Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Aclarion, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-283724) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.
In connection with this acceleration request, the Company hereby acknowledges that:
(a) should the United States Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
(b) the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the accuracy and adequacy of the disclosure in the Registration Statement; and
(c) it may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The Company understands that the staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the Registration Statement.
Sincerely,
ACLARION, INC.
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VIA EDGAR
January 10, 2025
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Judiciary Plaza
Washington, D.C. 20549
Attn: Jane Park
Re:
Aclarion, Inc.
Registration Statement on Form S-1 File No. 333-283724
Acceleration Request:
·
Requested Date: January 14, 2025
·
Requested Time: 4 P.M. Eastern Time
Dear Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Aclarion,
Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-283724) (the
“Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth
above or as soon thereafter as practicable.
In connection with this acceleration request, the Company hereby acknowledges
that:
(a) should the United States Securities and Exchange Commission
(the “Commission”) or its staff, acting pursuant to delegated authority, declare the Registration Statement effective, it
does not foreclose the Commission from taking any action with respect to the Registration Statement;
(b) the action of the Commission or its staff, acting pursuant
to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for
the accuracy and adequacy of the disclosure in the Registration Statement; and
(c) it may not assert staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The Company understands that the staff will consider this request as confirmation
by the Company of its awareness of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they
relate to the proposed public offering of the securities specified in the Registration Statement.
Sincerely,
ACLARION, INC.
/s/ John Lorbiecki
John Lorbiecki
Chief Financial Officer