0001683168-22-002822.txt : 20220519 0001683168-22-002822.hdr.sgml : 20220519 20220420151646 ACCESSION NUMBER: 0001683168-22-002822 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220420 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aclarion, Inc. CENTRAL INDEX KEY: 0001635077 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MEDICAL LABORATORIES [8071] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 951 MARINERS ISLAND BLVD STREET 2: STE 300 CITY: SAN MATEO STATE: CA ZIP: 94404 BUSINESS PHONE: 650 241 1740 MAIL ADDRESS: STREET 1: 951 MARINERS ISLAND BLVD STREET 2: STE 300 CITY: SAN MATEO STATE: CA ZIP: 94404 FORMER COMPANY: FORMER CONFORMED NAME: Nocimed, Inc. DATE OF NAME CHANGE: 20150226 CORRESP 1 filename1.htm

VIA EDGAR

April 20, 2022

Securities and Exchange Commission

100 F Street, N.E.

Judiciary Plaza

Washington, D.C. 20549

Attn: Division of Corporation Finance,

	Re:	Aclarion, Inc.
		Registration Statement on Form S-1 File No. 333-262026
		Acceleration Request:
		Requested Date: April 21, 2022
		Requested Time: 5 P.M.

Dear Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Aclarion, Inc.. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-262026) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

In connection with this acceleration request, the Company hereby acknowledges that:

(a) should the United States Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

(b) the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the accuracy and adequacy of the disclosure in the Registration Statement; and

(c) it may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Company understands that the staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the Registration Statement.

[Signature page follows]

Securities and Exchange Commission

April 20, 2022

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	Sincerely,

	Aclarion, Inc.


	/s/ Brent Ness
	Brent Ness
	Chief Executive Officer