TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 1, 2021 Ted Jeong Chief Financial Officer Clene Inc. 6550 South Millrock Drive, Suite G50 Salt Lake City, Utah 84121 Re: Clene Inc. Registration Statement on Form S-1 Filed February 17, 2021 File No. 333-253173 Dear Mr. Jeong: We have limited our review of your registration statement to those issues we have addressed in our comments. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Registration Statement on Form S-1 Security Ownership of Certain Beneficial Owners and Management, page 137 1. Please identify the natural person or persons who directly or indirectly exercise sole or shared voting and/or dispositive power with respect to the common stock held by the entities identified in the table. Refer to Item 403 of Regulation S-K. General 2. Revise to include audited financial statements for the fiscal year ended December 31, 2020. For guidance, refer to the Division of Corporation Finance's Financial Reporting Manual 1220.3. 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. Ted Jeong Clene Inc. March 1, 2021 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Abby Adams at (202) 551-6902 or Celeste Murphy at (202) 551-3257 with any questions. Sincerely, FirstName LastNameTed Jeong Division of Corporation Finance Comapany NameClene Inc. Office of Life Sciences March 1, 2021 Page 2 cc: Ben James FirstName LastName