Resonant (RESN) CORRESP Correspondence with SEC

RESONANT INC.
175 Cremona Drive, Suite 200
Goleta, California 93117

November 27, 2018

VIA EDGAR

United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re: Resonant Inc.
Registration Statement on Form S-3 (File No. 333-228353)
Acceleration Request Requested Date:          November 29, 2018
Requested Time:         4:00 p.m. Eastern Time

Ladies and Gentlemen:

Resonant Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-228353) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as possible.

Very truly yours,
RESONANT INC.
By:	/s/ Martin S. McDermut
	Martin S. McDermut
	Chief Financial Officer