December 29, 2020
VIA EDGAR AND E-MAIL
Ms. Katherine Bagley
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, DC 20549-7010
| Re: | JanOne Inc. |
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| Registration Statement on Form S-3 |
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| Filed December 23, 2020 |
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| File No. 333-251645 |
Ms. Bagley:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, JanOne Inc. (the “Company”) hereby requests that the effectiveness of the Company’s Registration Statement on Form S-3 (File No. 333-251645) be accelerated by the U.S. Securities and Exchange Commission to 5:00 PM Eastern Time on December 29, 2020, or as soon as possible thereafter.
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The Company hereby authorizes Randy Katz of Clark Hill LLP to orally modify or withdraw this request for acceleration. Please contact Mr. Katz at (213) 417-5310 with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.
Very truly yours,
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JanOne Inc.
By: ___/s/ Tony Isaac_____
Title: President and CEO