<SEC-DOCUMENT>0001721868-22-000076.txt : 20220428
<SEC-HEADER>0001721868-22-000076.hdr.sgml : 20220428
<ACCEPTANCE-DATETIME>20220121164842
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001721868-22-000076
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220121

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Expion360 Inc.
		CENTRAL INDEX KEY:			0001894954
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				812701049
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2025 SW DEERHOUND AVE
		CITY:			REDMOND
		STATE:			OR
		ZIP:			97756
		BUSINESS PHONE:		541 -797-6714

	MAIL ADDRESS:	
		STREET 1:		2025 SW DEERHOUND AVE
		CITY:			REDMOND
		STATE:			OR
		ZIP:			97756
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January
21, 2022</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Division
of Corporation Finance</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office
of Manufacturing</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
and Exchange Commission</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Washington,
D.C. 20549</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:
Expion360 Inc.</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Draft
Registration Statement on Form S-1</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Filed
December 17, 2020</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>File
No. 0001894954</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ladies
and Gentlemen:</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thank
you for your comments dated January 13, 2022 to our registration statement on Form S-1, which was submitted on December 17, 2021. We
have addressed each of the comments raised by you and your team below and in the amended registration statement filed on EDGAR on January
21, 2022 (the &ldquo;<B><U>Amended Registration Statement</U></B>&rdquo;).</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outlined
below are our responses to each of your comments:</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Market
Data, page ii</U></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/103% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.45pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We
                                            note the first sentence of this section. In each instance throughout the prospectus where
                                            you cite data, please indicate the source of the data. In addition, please tell us whether
                                            you commissioned any of the third-party data included in your registration statement, and
                                            if so whether you are required to file any consents pursuant to Rule 436.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have updated the prospectus to include references to source materials for industry data. Please see revised text on pages 1-3 and 28-29.
We did not commission any of the third-party data included in the registration statement, nor do any of the third party data providers
referenced constitute &ldquo;experts&rdquo; as defined in Section 7 of the Securities Act of 1933, as amended (Section 7 defines experts
as &ldquo;any accountant, engineer, or appraiser, or any person whose profession gives authority to a statement made by him.&rdquo;)
and, accordingly, we respectfully submit that no consents are required pursuant to Rule 436.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Prospectus
Summary, page 1</U></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/115% Times New Roman, Times, Serif; margin-top: 3.45pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Please
                                            provide quantitative and qualitative support for the statement that you are an &ldquo;an
                                            industry leader&rdquo; for both lithium battery manufacturing and supporting accessories
                                            for recreational vehicles and your &ldquo;success&rdquo; in the industry. Also provide support
                                            for the assertion that you are &ldquo;currently positioned to lead&rdquo; the rapid market
                                            conversion from lead-acid to lithium batteries as the primary method of power sourcing. Finally,
                                            expand to explain how your true 12-year warranty is an industry &ldquo;game-changer.&rdquo;</I></FONT></TD></TR></TABLE>


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<P STYLE="font: 12pt/115% Times New Roman, Times, Serif; margin: 3.45pt 0 0 0.5in; text-align: justify"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have revised the prospectus to qualify the referenced statements. Please see revised text on pages 1-3 and 28-29.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/101% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.65pt"></TD><TD STYLE="width: 35.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD><TD STYLE="text-align: justify; padding-right: 23.45pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Provide
                                            support for the assertions that your batteries have a lifespan of 12 years three to four
                                            times that of lead-acid batteries and with ten times the number of charging cycles, and that
                                            your typical battery provides three times the power than the typical, lead-acid battery despite
                                            being half the weight.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have revised to clarify that our batteries have an expected lifespan of 12 years and to identify the lead-acid battery type against which
the lifespan comparison is made for purposes of lifespan and number of charging cycles and weight. The information for lead-acid batteries
is available from www.batteryuniversity.com, a free educational website which we believe provides reliable industry information.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.5pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/103% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.45pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Please
                                            expand to discuss the nature of your partnerships with Camping World, Electric World, Patrick
                                            Distribution, and NTP-STAG. Disclose whether you have binding agreements with these entities,
                                            and if so discuss the terms of those agreements and provide an analysis of whether you should
                                            file any agreements as exhibits. Please also clarify the nature of your &ldquo;planned partnerships&rdquo;
                                            with Meyer Distributing and Land &lsquo;n Sea, and your &ldquo;plan to begin&rdquo; partnerships
                                            with Lewis Marine Supply, Northern Wholesale Supply, and Lorenz and Jones, such as whether
                                            you have binding agreements, LOIs, MOUs or other arrangements with these entities.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have revised each of these references to clarify that these are our customers and expected customers/sales relationships, respectively.
Please see revised text on pages 1-3 and 28-29. No binding partnerships have been entered and there are no LOIs, MOUs or other agreements
with respect to a partnership.</FONT></P>

<P STYLE="font: 12pt/103% Times New Roman, Times, Serif; margin: 0 5.45pt 0 7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 12pt/103% Times New Roman, Times, Serif; margin: 0 5.45pt 0 7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Risk
Factors, page 6</U></B></FONT></P>

<P STYLE="font: 12pt/103% Times New Roman, Times, Serif; margin: 0 5.45pt 0 7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/102% Times New Roman, Times, Serif; margin-top: 0.1in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</FONT></TD><TD STYLE="text-align: justify; padding-right: 10.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>You
                                            disclose on page 18 that you had total liabilities of $2,966,100 as of December 31, 2020;
                                            however, per your balance sheet on page F-4, you had total liabilities of 2,984,058 as of
                                            December 31, 2020. Please revise your disclosure to address this apparent discrepancy.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -30.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have revised page 18 to match the amount specified on the balance sheet on page F-4.</FONT></P>

<P STYLE="font: 12pt/102% Times New Roman, Times, Serif; margin: 0 10.4pt 0 7pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt/102% Times New Roman, Times, Serif; margin: 0 10.4pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Use
of Proceeds, page 20</U></B></FONT></P>

<P STYLE="font: 12pt/102% Times New Roman, Times, Serif; margin: 0 10.4pt 0 7pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/101% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.</FONT></TD><TD STYLE="text-align: justify; padding-right: 23.45pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>You
                                            disclose that you currently intend to use a portion of the net proceeds for the repayment
                                            of indebtedness. Please tell us what consideration you gave as to whether pro forma information,
                                            including pro forma earnings per share, should also be provided related to the repayment
                                            of indebtedness. Refer to Rule 11-01(a)(8) of Regulation S-X for further information.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
did consider the pro forma requirements under Rule 11-01(a)(8) of Regulation S-X, but believed that the debt repayment related to the
amounts outstanding of $550,000 as of September 30, 2021 was immaterial to the total use of proceeds, and the related interest was immaterial
to the pro forma adjusted loss per membership unit. Of the total amount of debt to be repaid from use of proceeds of $2,150,000, $600,000
was outstanding at September 30, 2021 consisting of short-term revolving loans, of which $50,000 was repaid subsequent to September 30,
2021 leaving an outstanding balance of $550,000. Additionally, bridge loans totaling $1,600,000 to be repaid from the use of proceeds
were received subsequent to September 30, 2021. Consequently, the remaining principal balance of debt outstanding at September 30, 2021
of $550,000 to be repaid from the use of proceeds is less than 5% of the total use of proceeds. The total interest expense related to
the $600,000 outstanding debt at September 30, 2021 was $52,500, which, as adjusted on a pro forma basis, would reduce the loss per membership
unit from approximately $6.9 to $6.4, an amount we also deemed immaterial. However, for full transparency, we have updated our disclosure
for use of proceeds to disclose the pro forma information.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Financial
Information, page 25</U></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.5pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.</FONT></TD><TD STYLE="text-align: justify; padding-right: 7.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Please
                                            ensure that all amounts presented on page 27 agree to the amounts presented on your audited
                                            statements of operations on page F-5. As currently presented, there are several amounts on
                                            page 27 that do not agree to the corresponding amounts on page F-5.</I></FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt/103% Arial, Helvetica, Sans-Serif; margin: 0 7.4pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have revised pages 27 and F-5 such that the amounts presented are in agreement.</FONT></P>

<P STYLE="font: 12pt/103% Times New Roman, Times, Serif; margin: 0 7.4pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Management&rsquo;s
Discussion and Analysis of Financial Condition and Results of Operations, page 32</U></B></FONT></P>

<P STYLE="font: 12pt/102% Times New Roman, Times, Serif; margin: 0 10.85pt 0 6.45pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/102% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.</FONT></TD><TD STYLE="text-align: justify; padding-right: 10.85pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Please
                                            review all percentage changes that you have disclosed throughout MD&amp;A, as it appears
                                            to us that the vast majority have not been presented accurately. For example, you disclose
                                            on page 33 that sales for the nine months ended September 30, 2021 increased by 278.3% compared
                                            to the nine months ended September 30, 2020. It appears that sales for the nine months ended
                                            September 30, 2021 actually increased by 178.3%, not 278.3%, compared to the nine months
                                            ended September 30, 2020. </I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/102% Times New Roman, Times, Serif; margin: 0 10.85pt 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt/102% Times New Roman, Times, Serif; margin: 0 10.85pt 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have reviewed and revised the percentage change errors throughout the MD&amp;A.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.45pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/101% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.</FONT></TD><TD STYLE="text-align: justify; padding-right: 11.15pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>You
                                            disclose on page 35 that sales for the year ended December 31, 2020 increased compared to
                                            the year ended December 31, 2019. Based on the amounts presented on your audited statements
                                            of operations on page F-5, sales for the year ended December 31, 2020 actually decreased
                                            compared to the year ended December 31, 2019. Please revise your disclosure to address this
                                            apparent discrepancy.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/101% Times New Roman, Times, Serif; margin: 0 11.15pt 0 40.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
referenced information presented on page F-5 was incorrect. We have revised to correct the information.</FONT></P>

<P STYLE="font: 12pt/101% Times New Roman, Times, Serif; margin: 0 11.15pt 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.5pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Liquidity
and Capital Resources, page 36</U></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.5pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/102% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.</FONT></TD><TD STYLE="text-align: justify; padding-right: 9.6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Please
                                            enhance your disclosure on page 37 to also discuss the changes in your operating, investing,
                                            and financing cash flows as depicted in your statements of cash flows for the nine months
                                            ended September 30, 2021 and 2020 in accordance with the SEC Interpretive Release No. 33-8350.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have updated page 37 as requested.<BR>
<BR></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.5pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Competitive
Strengths, Supply Chain, page 48</U></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.5pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/103% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.85pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We
                                            note the statement that &ldquo;The following article provides more insight into how lithium
                                            is used across various markets&hellip;&rdquo; Please provide the source of the article and
                                            clarify which parts of your prospectus constitutes the article, and which parts are your
                                            own disclosure. Please also clarify the two references to &ldquo;[t]he following link&rdquo;
                                            as we could not find the links.</I></FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt/103% Arial, Helvetica, Sans-Serif; margin: 0 5.85pt 0 0.5in; text-align: justify"></P>

<P STYLE="font: 12pt/103% Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have removed this reference.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Executive
Compensation, page 55</U></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0.15pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">12.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Please
                                            update your compensation disclosure as of the fiscal year ended December 31, 2021. See Item
                                            402 of Regulation S-K.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have updated the executive compensation disclosure on page 55 as requested.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Transactions
with Related Persons, Promoters and Certain Control Persons, page 61</U></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0.15pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">13.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Please
                                            provide the disclosure required by Item 404(b) of Regulation S-K.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have made the requested changes on page 61.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Registration
Rights, page 64</U></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0.15pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">14.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Please
                                            disclose whether there are any maximum cash penalties under the registration rights agreement,
                                            if applicable. Please also disclose any additional penalties resulting from delays in registering
                                            your common stock. Refer to ASC 825-20-50-1.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are no relevant maximum cash penalties under the registration rights agreement or additional penalties resulting from delays in registering
our common stock.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Experts,
page 74</U></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0.15pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">15.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Given
                                            the fact that your financial statements as of and for the nine months ended September 30,
                                            2021 have actually not been included in reliance upon the report of M&amp;K CPAS PLLC, please
                                            revise your disclosure to only make reference to your financial statements as of and for
                                            the years ended December 31, 2019 and 2020.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have made the requested update to page 74.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Balance
Sheets, page F-4</U></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0.15pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">16.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We
                                            note, per your audited balance sheet as of December 31, 2019, that you had total current
                                            liabilities of $-204,154. Please confirm, if true, that you actually had a contra current
                                            liability balance of $-204,154 as you indicate on page F-4; otherwise, revise your presentation
                                            to state that you had total current liabilities of $204,154 as of December 31, 2019.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have revised page F-4 to correct the previous typo. The updated disclosure now states correctly that we had total current liabilities
of $204,154 as of December 31, 2019.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Statements
of Operations, page F-5</U></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0.15pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 6.45pt"></TD><TD STYLE="width: 35.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">17.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We
                                            note that your audited statements of operations for the years ended December 31, 2020 and
                                            2019 do not sum to the correct amounts. As currently presented, the amounts for gross profit,
                                            loss from operations, loss before taxes, franchise taxes, net loss, and net loss per membership
                                            unit all appear to be inaccurately presented. Please perform a comprehensive review and correct
                                            your audited statements of operations as needed. In doing so, please ensure that you also
                                            correct all related disclosures presented in MD&amp;A and the footnotes to your financial
                                            statements, as applicable.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have revised page F-5 as requested and conducted a comprehensive review and correction of financial figures presented throughout the
prospectus (including, inter alia, the MD&amp;A and audited states of operations).</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Statements
of Cash Flows, page F-7</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 6.45pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0.15pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">18.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>You
                                            appear to have presented borrowings on your line of credit and short-term revolving loans
                                            net of payments on pages F-7 and F-31. Please tell us how such a presentation is consistent
                                            with ASC 230-10-45-7 through 9 or revise your presentation accordingly.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have revised the presentation on F-7 and F-31 to show borrowings and repayments separately.</FONT></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Note
2. Summary of Significant Accounting Policies Concentration of Major Customers, page F-12</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 6.45pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0.15pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 6.45pt"></TD><TD STYLE="width: 35.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">19.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We
                                            note your disclosure that sales to four customers comprised approximately 57% of total sales
                                            for the year ended December 31, 2020. We further note that sales to two customers comprised
                                            approximately 30% of total sales for the year ended December 31, 2019. With reference to
                                            ASC 280-10-50-42, please disclose here and on page F-37 the total amount of revenue from
                                            each customer who represented more than ten percent of revenue for each period presented
                                            in the notes to your financial statements.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have updated pages F-12 and F-37 as requested. We have also added risk factor disclosure on page 6.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Note
12. Commitments and Contingencies, page F-20</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 6.45pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0.15pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 6.45pt"></TD><TD STYLE="width: 35.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">20.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>You
                                            disclose on page F-21 that your total lease liability was $221,248 as of December 31, 2020;
                                            however, you also disclose on page F-21 that your total lease liability was $248,470 as of
                                            December 31, 2020. Please revise your disclosure to address this apparent discrepancy.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have corrected the addition error on F-21 to reflect the correct total lease liability of $221,248.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Note
15. Subsequent Events, page F-22</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0.15pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 6.45pt"></TD><TD STYLE="width: 35.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">21.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We
                                            note that you revoked your election to be taxed as an S Corporation and converted to a C
                                            Corporation effective November 16, 2021. As such, please tell us what consideration you gave
                                            to SAB Topic 1:B.2.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
did give consideration to SAB Topic 1:B.2 as well as FASB ASC 740, Income Taxes, notably the guidance in ASC paragraphs 740-10-25-32
through 25-34 regarding change in tax status.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC
paragraph 740-10-25-33 states:</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">25-33
The effect of an election for a voluntary change in tax status is recognized on the approval date or on the filing date if approval is
not necessary and a change in tax status that results from a change in tax law is recognized on the enactment date.</FONT></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
related guidance in ASC paragraph 740-10-25-34 further states:</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">25-34
For example, if an election to change an entity's tax status is approved by the taxing authority (or filed, if approval is not necessary)
early in Year 2 and before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25) for
Year 1, the effect of that change in tax status shall not be recognized in the financial statements for Year 1.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, in May 2020, the SEC amended its requirements for registrants to provide information about significant business acquisitions
and disposals. Among other things, the new rules changed the form and content of the pro forma financial information required by Article
11 of Regulation S-X. See SEC Release 33-10786, Amendments to Financial Disclosures about Acquired and Disposed Business (Final Rule).</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">According
to the SEC guidance, amended Rule 11-02(a)(12) of Regulation S-X states that a registrant must not present pro forma financial information
on the face of the registrant&rsquo;s historical financial statements or in the accompanying notes, except where such presentation in
required by U.S. GAAP or IFRS-IASB, as applicable.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Therefore,
we believe if an election to change a company&rsquo;s tax status is approved by the tax authority (or filed, if approval is not necessary)
after the balance sheet date but before the financial statements are issued, the change in tax status would be reflected in the period
in which the change is approved by the tax authority (or filed, if approval is not necessary).</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furthermore,
consistent with the accounting guidance and framework in FASB ASC 740, in the US the tax effective date for a change in tax status is
dependent on when the election is filed. If the change in tax status is filed with the IRS no later than two months and 15 days after
the beginning of the tax year, the election is retroactively effective to the beginning of the current tax year. Alternatively, if the
change in tax status is not filed within that period, the election is effective as of the beginning of the next tax year.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
conclusion, the amended SEC regulations indicate that we cannot provide pro forma information in our financial statements or disclosures
unless required by GAAP. GAAP states that change shall be reflected in the period in which the change occurred, which was November 2021,
subsequent to the reporting period. We further reviewed the materiality of potential pro forma disclosure. The most significant attribute
that would give rise to a deferred tax asset would be the accumulated losses, but because the entity was taxed as an S corporation, those
losses would not be carried forward as an asset of the C corporation. All other book to tax differences, including depreciation, were
determined to be immaterial.</FONT></P>

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<TD STYLE="width: 6.45pt"></TD><TD STYLE="width: 35.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">22.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Indicate
                                            the section of the Securities Act or the rule of the Commission under which exemption from
                                            registration was claimed and state briefly the facts relied upon to make the exemption available.
                                            See Item 701(d) of Regulation S-K.</I></FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have updated Item 15 as requested.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>General</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0.15pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 6.45pt"></TD><TD STYLE="width: 35.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We
                                            note that your forum selection provision in Article X of your Articles of Incorporated filed
                                            as Exhibit 3.1 identifies the Nevada Eighth Judicial District Court of Clark County Nevada
                                            as the exclusive forum for certain litigation, including any &quot;derivative action.&quot;
                                            Please disclose whether this provision applies to actions arising under the Securities Act
                                            or Exchange Act. In that regard, we note that Section 27 of the Exchange Act creates exclusive
                                            federal jurisdiction over all suits brought to enforce any duty or liability created by the
                                            Exchange Act or the rules and regulations thereunder, and Section 22 of the Securities Act
                                            creates concurrent jurisdiction for federal and state courts over all suits brought to enforce
                                            any duty or liability created by the Securities Act or the rules and regulations thereunder.
                                            If the provision applies to Securities Act claims, please also revise your prospectus to
                                            state that there is uncertainty as to whether a court would enforce such provision and that
                                            investors cannot waive compliance with the federal securities laws and the rules and regulations
                                            thereunder. If this provision does not apply to actions arising under the Securities Act
                                            or Exchange Act, please also ensure that the exclusive forum provision in the governing documents
                                            states this clearly, or tell us how you will inform investors in future filings that the
                                            provision does not apply to any actions arising under the Securities Act or Exchange Act.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
forum selection provisions in Article VIII of the Company&rsquo;s Articles of Incorporation begins with the words &ldquo;To the fullest
extent permitted by law&rdquo;. The Company acknowledges the comment that Section 27 of the Exchange Act, and Section 22 of the Securities
Act, create exclusive jurisdiction for certain actions. The Company&rsquo;s forum selection provision would be preempted by such laws.
Additionally, we have added disclosure on page 63 reflecting these provisions and noting that federal law may preempt their enforcement.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0.15pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 6.45pt"></TD><TD STYLE="width: 35.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>In
                                            the Alternate Pages for the Resale Prospectus, please revise to disclose a fixed price (or
                                            a range) at which the selling stockholders will sell their shares until the securities are
                                            quoted on the Nasdaq, after which the securities can be offered and sold at prevailing market
                                            prices or at negotiated prices.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><U>Expion360
Response:</U></I></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0 41.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
shares to be registered with respect to the selling stockholders relate to warrants held by the selling stockholders. None of those warrants
have been exercised as of the date hereof. The Company&rsquo;s obligation to register the shares underlying the selling stockholder warrants
is contingent upon the Company listing its shares on a domestic or foreign exchange. The selling stockholders are not expected to exercise
their warrants prior to the IPO. However, where the selling stockholders did exercise their warrants to acquire shares in advance of
the listing on Nasdaq, would be free to resell at prices satisfactory to them (keeping in mind the warrant exercise price is $3.32).
Accordingly, we respectively believe that no fixed price disclosure should be included.</FONT></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
hope the foregoing has been responsive to your comments. If you have any questions or comments regarding the foregoing, please contact
me at (541) 797-6714 or john@expion360.com.</FONT></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very
truly yours,</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 4in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-<U>/s/
John Yozamp</U>&#9;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 3.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">John
Yozamp</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
Executive Officer</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expion360
Inc.</FONT></P>

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