Aclarion, Inc.
8181 Arista Place, Suite 100
Broomfield, Colorado 80021
October 18, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jessica Ansart
Re: | Aclarion, Inc. | |
Registration Statement on Form S-1 (File No. 333- 274914) |
Ladies and Gentlemen:
Pursuant to Rule 461 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-1 (File No. 333- 274914) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 10:00 AM, eastern time, on October 20, 2023, or as soon as thereafter as is practicable.
Please contact Jennifer Porter, Esq. of Goodwin Procter LLP at (445) 207-7806 to provide notice of effectiveness, or if you have any questions or comments concerning this request.
[Remainder of the page intentionally left blank]
Very truly yours,
ACLARION, INC. | |||
By: | /s/ John Lorbiecki | ||
Name: | John Lorbiecki | ||
Title: | Chief Financial Officer | ||