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                                                            October 29, 2024

Brent Hinds
Chief Financial Officer
ClearSign Technologies Corp
8023 E. 63rd Place, Suite 101
Tulsa, Oklahoma 74133

       Re: ClearSign Technologies Corp
           Amendment No. 1 to Form 10-K for the Year Ended December 31, 2023
           File No. 001-35521
Dear Brent Hinds:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Amendment No. 1 to Form 10-K for the Year Ended December 31, 2023
Explanatory Note, page 1

1.     We see that you amended your Form 10-K because the certifications
included in the
       Form 10-K previously filed included typographical errors referencing
incorrect dates
       under each Section 302 Certification, and, incorrectly identifying the
Annual Report
       on Form 10-K, the subject of the Section 906 Certification, as being for
the year
       ended December 31, 2022. Please refile the amendment that includes the
revised
       certifications alongside the entire Form 10-K, including audited
financial
       statements. Reference Question 161.08 of the Compliance and Disclosure
       Interpretations for Exchange Act Rules dated August 25, 2023.
 October 29, 2024
Page 2

        In closing, 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 Kristin Lochhead at 202-551-3664 or Li Xiao at
202-551-4391 with
any questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Industrial
Applications and
                                                          Services
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