DAWSON JAMES SECURITIES, INC.
101 North Federal Highway
Suite 600
Boca Raton, Fl 33432
January 10, 2025
VIA EDGAR
Division of Corporation Finance
Office of Industrial Applications and Services
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549-3628
Attn: Ms. Jane Park
RE: Aclarion, Inc. (the “Company”)
Registration Statement on Form S-1
(File No. 333-283724) (the “Registration Statement”)
Dear Ms. Park:
Dawson James Securities, Inc., the underwriter in the offering contemplated in the Registration Statement, hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 P.M. Eastern Time on Tuesday, January 14, 2025, or as soon thereafter as practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with James H. Carroll, Esq. of Carroll Legal LLC, counsel to the Company, at (303) 888-4859.
Very truly yours,
DAWSON JAMES SECURITIES, INC.
By: /s/ Robert D. Keyser, Jr.
Name: Robert D. Keyser, Jr.
Title: Chief Executive Officer