CORRESP Filing
Aclarion, Inc.
Date: April 30, 2025 · CIK: 0001635077 · Accession: 0001683168-25-002981
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286761
Letter
ACLARION, INC.
8181 ARISTA PLACE, SUITE 100
BROOMFIELD, CO 80021
VIA EDGAR
April 30, 2025
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: Jane Park
Re: Aclarion, Inc.
Registration Statement on Form S-3
SEC File No. 333-286761
Request for Acceleration
Ms. Park:
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 (File No. 333-286761) (the " Registration Statement "), be accelerated so that the Company's Registration Statement will become effective at 4:05 P.M., Eastern Time, on May 5, 2025, 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.
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CORRESP 1 filename1.htm ACLARION, INC. 8181 ARISTA PLACE, SUITE 100 BROOMFIELD, CO 80021 VIA EDGAR April 30, 2025 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: Jane Park Re: Aclarion, Inc. Registration Statement on Form S-3 SEC File No. 333-286761 Request for Acceleration Ms. Park: 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 (File No. 333-286761) (the " Registration Statement "), be accelerated so that the Company's Registration Statement will become effective at 4:05 P.M., Eastern Time, on May 5, 2025, 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