<SEC-DOCUMENT>0001753926-20-000173.txt : 20200806
<SEC-HEADER>0001753926-20-000173.hdr.sgml : 20200806
<ACCEPTANCE-DATETIME>20200626124153
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001753926-20-000173
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200626

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
<TEXT>
<html><body><div><div style="font-family: 'times new roman', times; font-size: 10pt;">
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<p style="margin: 0pt; text-align: right;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;</font></p>
<p style="margin: 0pt; orphans: 0; text-align: center; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt; letter-spacing: -0.3pt;">June </font><font style="font-family: 'Times New Roman'; font-size: 12pt; letter-spacing: -0.3pt;">26</font><font style="font-family: 'Times New Roman'; font-size: 12pt; letter-spacing: -0.3pt;">, 2020</font></p>
<p style="margin: 0pt; orphans: 0; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt; letter-spacing: -0.2pt;">&nbsp;</font></p>
<p style="margin: 0pt;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">Edward M. Kelly</font></p>
<p style="margin: 0pt;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">Senior</font><font style="font-family: 'Times New Roman'; font-size: 12pt;"> Counsel</font></p>
<p style="margin: 0pt;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">Office of </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">M</font><font style="font-family: 'Times New Roman'; font-size: 12pt;">anufacturing</font></p>
<p style="margin: 0pt;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">United States Securities and Exchange Commission</font></p>
<p style="margin: 0pt; orphans: 0; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">Division of Corporation Finance</font></p>
<p style="margin: 0pt; orphans: 0; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">100 F Street, N.E.</font></p>
<p style="margin: 0pt; orphans: 0; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">Washington, D.C.&nbsp; 20549</font></p>
<p style="margin: 0pt; orphans: 0; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;</font></p>
<p style="margin: 0pt; orphans: 0; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">Re:</font><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">ClearOne, Inc.</font></p>
<p style="margin: 0pt; orphans: 0; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">Registration Statement on Form S-3</font></p>
<p style="margin: 0pt; orphans: 0; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">Filed May 7, 2020</font></p>
<p style="margin: 0pt; orphans: 0; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">File No. 333-238085</font><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;"> </font></p>
<p style="margin: 14.4pt 0pt 0pt; orphans: 0; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt; letter-spacing: -0.2pt;">Dear M</font><font style="font-family: 'Times New Roman'; font-size: 12pt; letter-spacing: -0.2pt;">r. </font><font style="font-family: 'Times New Roman'; font-size: 12pt; letter-spacing: -0.2pt;">Kelly</font><font style="font-family: 'Times New Roman'; font-size: 12pt; letter-spacing: -0.2pt;">:</font></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; text-indent: 36pt; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;</font></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; text-indent: 36pt; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">On behalf of </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">ClearOne, Inc. </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">(the &#8220;</font><font style="font-family: 'Times New Roman'; font-size: 12pt;">Company</font><font style="font-family: 'Times New Roman'; font-size: 12pt;">&#8221;), and in connection with the </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">Company</font><font style="font-family: 'Times New Roman'; font-size: 12pt;">&#8217;s </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">registration statement on Form S-3 </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">filed </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">on </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">May 7</font><font style="font-family: 'Times New Roman'; font-size: 12pt;">, 2020</font><font style="font-family: 'Times New Roman'; font-size: 12pt;"> (the </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">&#8220;</font><font style="font-family: 'Times New Roman'; font-size: 12pt;">Registration Statement</font><font style="font-family: 'Times New Roman'; font-size: 12pt;">&#8221;), I respectfully submit </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">this letter in response to the comments by the staff (the &#8220;Staff&#8221;) of the Securities and Exchange Commission (the &#8220;Commission&#8221;) contained in your letter dated </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">June 9</font><font style="font-family: 'Times New Roman'; font-size: 12pt;">, 2020</font><font style="font-family: 'Times New Roman'; font-size: 12pt;"> (the &#8220;Comment Letter&#8221;). For convenience of reference, each comment is recited in bold face type and is followed by the </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">Company</font><font style="font-family: 'Times New Roman'; font-size: 12pt;">&#8217;s</font><font style="font-family: 'Times New Roman'; font-size: 12pt;"> response thereto. </font><font style="font-family: 'Times New Roman'; font-size: 12pt;"> Capitalized terms used herein and not defined shall have the meaning ascribed to such terms in the </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">Registration Statement</font><font style="font-family: 'Times New Roman'; font-size: 12pt;">. </font></p>
<p style="line-height: 24.45pt; margin: 0.15pt 0pt 0pt; orphans: 0; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold; text-decoration: underline;">Pre-effective Amendment 1 to Registration Statement on Form S-3 filed June 1, 2020&nbsp; </font></p>
<p style="line-height: 24.45pt; margin: 0.15pt 54pt 0pt 0pt; orphans: 0; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold; text-decoration: underline;">Our certification of incorporation designates the Court of Chancery, page 4 </font></p>
<p style="line-height: 13.8pt; margin: 20.2pt 0pt 0pt 72pt; text-align: justify; text-indent: -72pt;"><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">1. </font><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">&nbsp; &nbsp; &nbsp; &nbsp;&nbsp;</font><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">Please revise the disclosures in the first paragraph on page 5 to reflect the scope of Article X of your certificate of incorporation.</font></p>
<p style="margin: 0pt 0pt 0pt 72pt; orphans: 0; text-align: justify; text-indent: -72pt; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">&nbsp;</font></p>
<p style="margin: 0pt 0pt 0pt 72pt; orphans: 0; text-align: justify; text-indent: -72pt; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">Response:</font><font style="font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">&nbsp; &nbsp; &nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">The Company has </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">amended the Registration Statement to </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">conform the description of the forum selection provisions of the Company&#8217;s Certificate of Incorporation to the exact text of Article X of the Certificate of Incorporation and will conform similar disclosure of the risk factor in </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">subsequent periodic reports in the future</font><font style="font-family: 'Times New Roman'; font-size: 12pt;">.</font></p>
<p style="margin: 0pt 0pt 0pt 72pt; orphans: 0; text-align: justify; text-indent: -72pt; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;</font></p>
<p style="margin: 0pt 0pt 0pt 72pt; orphans: 0; text-align: justify; text-indent: -72pt; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">On behalf of the </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">Company</font><font style="font-family: 'Times New Roman'; font-size: 12pt;">, I hereby confirm that </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">the</font><font style="font-family: 'Times New Roman'; font-size: 12pt;"> </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">Company</font><font style="font-family: 'Times New Roman'; font-size: 12pt;"> acknowledges that:</font></p>
<p style="margin: 12pt 0pt 12pt 72pt; text-align: justify; text-indent: -18pt;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">&#8226;</font><font style="font: 7.0pt 'Times New Roman';">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">It is responsible for the adequacy and accuracy of the disclosure in its filings;</font></p>
<p style="margin: 0pt 0pt 12pt 72pt; text-align: justify; text-indent: -18pt;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">&#8226;</font><font style="font: 7.0pt 'Times New Roman';">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">Staff comments or changes to disclosure in response to comments do not foreclose the Commission from taking any action with respect to the filing; and</font></p>
<p style="margin: 0pt 0pt 12pt 72pt; text-align: justify; text-indent: -18pt;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">&#8226;</font><font style="font: 7.0pt 'Times New Roman';">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">It may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</font></p>
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<p style="margin: 0pt; orphans: 0; text-align: justify; text-indent: 36pt; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt;"><br></font></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; text-indent: 36pt; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt;"><br></font></p>
<p style="margin: 0pt; orphans: 0; text-align: justify; text-indent: 36pt; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">Should you have any questions or wish to discuss this matter further, please do not hesitate to contact me at </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">713-238-1817</font><font style="font-family: 'Times New Roman'; font-size: 12pt;">.</font></p>
<p style="margin: 0pt 0pt 12pt;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;</font></p>
<p style="margin: 0pt; orphans: 0; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;</font></p>
<p style="margin: 0pt; orphans: 0; widows: 0;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">Very truly yours,</font></p>
<p style="line-height: 13.25pt; margin: 13.95pt 0pt 0pt; text-align: justify;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">Michael Dunn</font><font style="font-family: 'Times New Roman'; font-size: 12pt;">, Esq.</font></p>
<p style="line-height: 13.25pt; margin: 13.95pt 0pt 0pt; text-align: justify;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">Cc:</font><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;</font><font style="font-family: 'Times New Roman'; font-size: 12pt;">Zeynep Hakimoglu</font></p>
<p style="line-height: 13.25pt; margin: 13.95pt 0pt 0pt; text-align: justify;"><font style="font-family: 'Times New Roman'; font-size: 12pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="font-family: 'Times New Roman'; font-size: 12pt;">Narsi Narayanan </font></p>
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</SEC-DOCUMENT>
