TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 14, 2023 Chun-Hsien Tsai Chief Executive Officer Ainos, Inc. 8880 Rio San Diego Drive, Ste. 800 San Diego, CA 92108 Re: Ainos, Inc. Registration Statement on Form S-1 Filed December 8, 2023 File No. 333-275971 Dear Chun-Hsien Tsai : 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 Jimmy McNamara at 202-551-7349 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Carol B. Stubblefield