0001683168-24-001149.txt : 20240326 0001683168-24-001149.hdr.sgml : 20240326 20240223120709 ACCESSION NUMBER: 0001683168-24-001149 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240223 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aclarion, Inc. CENTRAL INDEX KEY: 0001635077 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MEDICAL LABORATORIES [8071] ORGANIZATION NAME: 08 Industrial Applications and Services IRS NUMBER: 473324725 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8181 ARISTA PLACE STREET 2: STE 100 CITY: BROOMFIELD STATE: CO ZIP: 80021 BUSINESS PHONE: 833 275 2266 MAIL ADDRESS: STREET 1: 8181 ARISTA PLACE STREET 2: STE 100 CITY: BROOMFIELD STATE: CO ZIP: 80021 FORMER COMPANY: FORMER CONFORMED NAME: Nocimed, Inc. DATE OF NAME CHANGE: 20150226 CORRESP 1 filename1.htm

February 23, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-1004

	RE:	Aclarion, Inc.
		Registration Statement on Form S-1, as amended
		File No. 333-275989

Ladies and Gentlemen:

As the placement agent of the proposed offering of Aclarion, Inc. (the “Company”), we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 9:00 a.m., Eastern Time, on Monday, February 26, 2024, or as soon thereafter as is practicable.

Pursuant to Rule 460 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, we wish to advise you that, through February 23, 2024, we distributed to each dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as “E-red” copies of the Preliminary Prospectus dated February 23, 2024, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

	Very truly yours,

	Maxim Group LLC

	By:	/s/ Clifford A. Teller
		Name: Clifford A. Teller Title: Co-President