<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13D/A</submissionType>
    <previousAccessionNumber>0001493152-25-025228</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: First Finance Ltd. -->
          <cik>0002057383</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>2</amendmentNo>
      <securitiesClassTitle>COMMON STOCK, PAR VALUE $.001 PER SHARE</securitiesClassTitle>
      <dateOfEvent>03/02/2026</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0000840715</issuerCIK>
        <issuerCUSIP>18506U203</issuerCUSIP>
        <issuerName>CLEARONE INC</issuerName>
        <address>
          <com:street1>5225 WILEY POST WAY</com:street1>
          <com:street2>SUITE 500</com:street2>
          <com:city>SALT LAKE CITY</com:city>
          <com:stateOrCountry>UT</com:stateOrCountry>
          <com:zipCode>84116</com:zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>Benasz Hansotia</personName>
          <personPhoneNum>646-885-6532</personPhoneNum>
          <personAddress>
            <com:street1>c/o Sichenzia Ross Ference Carmel LLP,</com:street1>
            <com:street2>1185 Avenue of the Americas, 31st floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10036</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0002057383</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>First Finance Ltd.</reportingPersonName>
        <fundType>WC</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>X1</citizenshipOrOrganization>
        <soleVotingPower>1641162.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>1641162.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>1641162.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>61.29</percentOfClass>
        <typeOfReportingPerson>CO</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0001145688</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>HROMYK ANDREW</reportingPersonName>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>Z4</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1641162.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1641162.00</sharedDispositivePower>
        <aggregateAmountOwned>1641162.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>61.29</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
        <commentContent>Percent of class owned is based upon an aggregate of 2,677,500 shares of common stock issued and outstanding on March 5, 2026, according to information provided by the Issuer.</commentContent>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>COMMON STOCK, PAR VALUE $.001 PER SHARE</securityTitle>
        <issuerName>CLEARONE INC</issuerName>
        <issuerPrincipalAddress>
          <com:street1>5225 WILEY POST WAY</com:street1>
          <com:street2>SUITE 500</com:street2>
          <com:city>SALT LAKE CITY</com:city>
          <com:stateOrCountry>UT</com:stateOrCountry>
          <com:zipCode>84116</com:zipCode>
        </issuerPrincipalAddress>
      </item1>
      <item3>
        <fundsSource>On March 2, 2026, First Finance Ltd.  entered into a Securities Purchase Agreement with Clear One Inc. (the "Issuer") pursuant to which First Finance Ltd. agreed to acquire, for a total purchase price of $1,750,000, (i) 437,500 shares of the Issuer's common stock  and (ii) a warrant to purchase up to 437,500 shares of common stock. The transaction is expected to close on or around March 6, 2026.  The warrants are exercisable six months from the closing date and will expire two years from the closing date.</fundsSource>
      </item3>
      <item5>
        <percentageOfClassSecurities>Mr. Hromyk beneficially owns 1,641,162 shares of the Issuer's common stock, resulting from Mr. Hromyk's pecuniary interest in First Finance Ltd. Based upon an aggregate of 2,677,500 shares of common stock issued and outstanding as of March 5, 2026, according to information provided by the Issuer, the shares of the Issuer's common stock beneficially owned by Mr. Hromyk constitute approximately 61.29% of the common stock of the Issuer as calculated in accordance with Rule 13d-3(d)(1).</percentageOfClassSecurities>
        <numberOfShares>First Finance Ltd. beneficially owns 1,641,162  shares of the Issuer's common stock. Mr. Hromyk beneficially owns 1,641,162  shares of the Issuer's common stock, resulting from Mr. Hromyk's pecuniary interest in First Finance Ltd.</numberOfShares>
        <transactionDesc>Except as set forth in Item 3 above, the Reporting Persons have not effected any other transactions in any securities of the Issuer in the past 60 days.</transactionDesc>
        <listOfShareholders>N/A</listOfShareholders>
        <date5PercentOwnership>N/A</date5PercentOwnership>
      </item5>
      <item6>
        <contractDescription>N/A</contractDescription>
      </item6>
      <item7>
        <filedExhibits>Joint Filing Agreement, dated as of March 4, 2026, by and between Andrew Hromyk and First Finance Ltd.</filedExhibits>
      </item7>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>First Finance Ltd.</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Andrew Hromyk</signature>
          <title>Andrew Hromyk, Principal</title>
          <date>03/05/2026</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>HROMYK ANDREW</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Andrew Hromyk</signature>
          <title>Andrew Hromyk, Self</title>
          <date>03/05/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>
</edgarSubmission>
