Aclarion, Inc.
8181 Arista Place, Suite 100
Broomfield, Colorado 80021
February 1, 2024
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- 276648) |
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- 276648) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:00 PM, eastern time, on February 1, 2024, or as soon as thereafter as is practicable.
Please contact Justin Platt, Esq. of Goodwin Procter LLP at (212) 459-7340 to provide notice of effectiveness, or if you have any questions or comments concerning this request.
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Very truly yours, | |||
ACLARION, INC. | |||
By: | /s/ John Lorbiecki | ||
Name: | John Lorbiecki | ||
Title: | Chief Financial Officer |
Aclarion, Inc. — Acceleration Letter
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