August 22, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
Re: | Soliton, Inc. |
Registration Statement on Form S-1
Registration No. 333-232483
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Soliton, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 P.M. (Eastern Time) on August 23, 2019, or as soon thereafter as possible on such date.
| Very truly yours, |
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| Soliton, Inc. | |||
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| By: | /s/ Lori Bisson |
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| Name: Lori Bisson |
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| Title: Chief Financial Officer |
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