<SEC-DOCUMENT>0001437749-18-019411.txt : 20181206
<SEC-HEADER>0001437749-18-019411.hdr.sgml : 20181206
<ACCEPTANCE-DATETIME>20181102155541
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-18-019411
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20181102

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CLEARONE INC
		CENTRAL INDEX KEY:			0000840715
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE & TELEGRAPH APPARATUS [3661]
		IRS NUMBER:				870398877
		STATE OF INCORPORATION:			UT
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5225 WILEY POST WAY
		STREET 2:		SUITE 500
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84116
		BUSINESS PHONE:		8019757200

	MAIL ADDRESS:	
		STREET 1:		5225 WILEY POST WAY
		STREET 2:		SUITE 500
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84116

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CLEARONE COMMUNICATIONS INC
		DATE OF NAME CHANGE:	20020204

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENTNER COMMUNICATIONS CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENTNER ELECTRONICS CORP
		DATE OF NAME CHANGE:	19910808
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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	<title>clro20181102_corresp.htm</title>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:36pt;margin-right:0pt;margin-top:0pt;text-align:center;text-indent:-36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:36pt;margin-right:0pt;margin-top:0pt;text-align:center;text-indent:-36pt;">November 2, 2018</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:36pt;margin-right:0pt;margin-top:0pt;text-align:center;text-indent:-36pt;">&nbsp;</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Securities and Exchange Commission</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">100 F Street, N.E.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Washington, D.C. 20549</p>

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			<td style="width: 4%;"><b>Re:&nbsp;&nbsp;</b></td>
			<td style="width: 94%;"><b>ClearOne, Inc. (the &ldquo;Company&rdquo;)</b></td>
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			<td style="width: 4%;">&nbsp;</td>
			<td style="width: 4%;">&nbsp;</td>
			<td style="width: 94%;"><b>Pre-Effective Amendment No. 1 to Registration Statement on Form S-1</b></td>
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			<td style="width: 4%;">&nbsp;</td>
			<td style="width: 4%;">&nbsp;</td>
			<td style="width: 94%;"><u><b>(File No. </b></u><u><b> 333-227530</b></u><u><b>)&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;</b></u></td>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Ladies and Gentlemen:</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the Company hereby requests that the effective date of the above-captioned Registration Statement be accelerated so that the Registration Statement may become effective at <b>5</b><b>:00 p.m.</b> Eastern Standard Time, on <b>Monday, November 5, 2018</b> or as soon thereafter as practicable.</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">In connection herewith, the Company hereby acknowledges that:</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:72pt;margin-right:0pt;margin-top:0pt;text-align:justify;text-indent:-18pt;">&bull;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Should the Securities and Exchange Commission (the &ldquo;Commission&rdquo;), or the Commissions staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:72pt;margin-right:0pt;margin-top:0pt;text-align:justify;text-indent:-18pt;">&bull;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:72pt;margin-right:0pt;margin-top:0pt;text-align:justify;text-indent:-18pt;">&bull;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company may not assert comments from the Commission or the staff or the declaration of effectiveness of the above-captioned Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</p>

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			<td colspan="2" rowspan="1" style="width: 5%;">Sincerely,</td>
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			<td style="width: 55%;">&nbsp;</td>
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			<td style="width: 40%;">&nbsp;</td>
			<td colspan="2" rowspan="1" style="width: 5%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;"><b>CLEARONE, INC.</b></p>
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			<td style="width: 40%;">&nbsp;</td>
			<td style="width: 5%;">&nbsp;</td>
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			<td style="width: 5%;">By:</td>
			<td style="width: 55%;"><u>/s/ Zeynep Hakimoglu</u></td>
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			<td style="width: 40%;">&nbsp;</td>
			<td style="width: 5%;">&nbsp;</td>
			<td style="width: 55%;">Name: Zeynep Hakimoglu</td>
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			<td style="width: 40%;">&nbsp;</td>
			<td style="width: 5%;">&nbsp;</td>
			<td style="width: 55%;">Title: Chief Executive Officer</td>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:180pt;">&nbsp; &nbsp;&nbsp;</p>
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