<SEC-DOCUMENT>0001654954-22-016320.txt : 20230112
<SEC-HEADER>0001654954-22-016320.hdr.sgml : 20230112
<ACCEPTANCE-DATETIME>20221209185610
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-22-016320
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20221209

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KNOW LABS, INC.
		CENTRAL INDEX KEY:			0001074828
		STANDARD INDUSTRIAL CLASSIFICATION:	MEASURING & CONTROLLING DEVICES, NEC [3829]
		IRS NUMBER:				900273142
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		500 UNION STREET
		STREET 2:		SUITE 810
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98101
		BUSINESS PHONE:		206-903-1351

	MAIL ADDRESS:	
		STREET 1:		500 UNION STREET
		STREET 2:		SUITE 810
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98101

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VISUALANT INC
		DATE OF NAME CHANGE:	20070220

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Visualant, INC
		DATE OF NAME CHANGE:	20050106

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STARBERRYS CORP
		DATE OF NAME CHANGE:	20020918
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
<head>
<!-- Document created using Blueprint(R) - powered by Issuer Direct - www.issuerdirect.com -->
<!-- Copyright 2022 Issuer Direct Corporation -->
<title>knwn_corresp</title>
</head>
<body style="font-family: Times New Roman; font-size: 13px;">
<div id="pgbrk" style="width: 100%; margin-left: 0px; text-indent: 0px; margin-right: 0px">
<div id="hdr">
<div style="text-align: left; width: 100%; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</div>
</div>
<div style="text-align: right; margin-left: 0px; margin-right: 0px; text-indent: 0px"><img src="knwn_corresp000.jpg"></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
December 9, 2022</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="text-decoration: underline; color: #000000; font-family: Times New Roman; font-size: 13px">
VIA EDGAR</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
U.S. Securities and Exchange Commission</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
100 F Street, N.E.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Washington, D.C. 20549</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="display: table;">
<div style="display: table-row;">
<div style="display: table-cell; width: 48px;"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Re:</font></div>
<div style="text-align: justify; display: table-cell; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Know
Labs, Inc.</font></div>
</div>
</div>
<div style="margin-left: 48px; margin-right: 0px; text-indent: 0px;">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Registration
Statement on Form S-3 (File No. 333-268655)</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Ladies and Gentlemen:</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">In
accordance with Rule 461 of the Securities Act of 1933, as amended,
Know Labs, Inc. hereby respectfully requests that the effective
date of the above-captioned Registration Statement be accelerated
so that it will be declared effective at 4:30 p.m. Eastern Time on
Tuesday, December 13, 2022, or as soon thereafter as
possible.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-family: Times New Roman; font-size: 13px">
<tr>
<td style="vertical-align: top; width: 50%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Very
truly yours,</font></div>
</td>
<td style="vertical-align: top; width: 50%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 50%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 50%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 50%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Know
Labs, Inc.</font></div>
</td>
<td style="vertical-align: top; width: 50%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 50%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 50%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 50%; border-bottom: 2px solid rgb(0, 0, 0);">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-style: italic; font-family: Times New Roman; font-size: 13px">
/s/ Phillip A. Bosua</font></div>
</td>
<td style="vertical-align: top; width: 50%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 50%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Phillip
A. Bosua</font></div>
</td>
<td style="vertical-align: top; width: 50%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 50%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Chief
Executive Officer</font></div>
</td>
<td style="vertical-align: middle; width: 50%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr></table>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><br></font></div>
<div id="pgbrk" style="width: 100%; margin-left: 0px; text-indent: 0px; margin-right: 0px">
<div id="ftr">
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-variant: small-caps; font-family: Times New Roman; font-size: 13px">
____________________________________________________________________</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-variant: small-caps; font-family: Times New Roman; font-size: 13px">
Know labs, Inc. | 500 Union Street | Suite 810 | Seattle, WA
98101</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Tel:
206.903.1351 | Email: ask@knowlabs.co</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</div>
<div id="pb" style="text-align: center; margin-left: 0px; margin-right: 0px; margin-bottom: 6px; width: 100%; height: 1px; background-color: #000000">
<!--page break--></div>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>knwn_corresp000.jpg
<DESCRIPTION>IMAGE
<TEXT>
begin 644 knwn_corresp000.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !G - # 2(  A$! Q$!_\0
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0% !1110 4444 %%%% '_V0$!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
