United States securities and exchange commission logo





                 April 4, 2022

       Jeffrey Soinski
       Chief Executive Officer
       Avinger Inc
       400 Chesapeake Drive
       Redwood City, California 94063

                                                        Re: Avinger Inc
                                                            Registration
Statement on Form S-3
                                                            Filed March 29,
2022
                                                            File No. 333-263922

       Dear Mr. Soinski :

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

              Please contact Michael Davis at 202-551-4385 or Celeste Murphy at
202-551-3257 with
       any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Life Sciences
       cc:                                              David Marx