<SEC-DOCUMENT>0001683168-22-002815.txt : 20220519
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ACCESSION NUMBER:		0001683168-22-002815
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220420

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Aclarion, Inc.
		CENTRAL INDEX KEY:			0001635077
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MEDICAL LABORATORIES [8071]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		951 MARINERS ISLAND BLVD
		STREET 2:		STE 300
		CITY:			SAN MATEO
		STATE:			CA
		ZIP:			94404
		BUSINESS PHONE:		650 241 1740

	MAIL ADDRESS:	
		STREET 1:		951 MARINERS ISLAND BLVD
		STREET 2:		STE 300
		CITY:			SAN MATEO
		STATE:			CA
		ZIP:			94404

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Nocimed, Inc.
		DATE OF NAME CHANGE:	20150226
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 20, 2022</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Judiciary Plaza</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>Re: Aclarion, Inc. (f/k/a &ldquo;Nocimed, Inc.&rdquo;)
Draft Registration Statement on Form S-1 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>Submitted on October 25, 2021 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>File No. 333-262026</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dear Ladies and Gentlemen:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.95pt 0pt 0">At the request of Aclarion, Inc. (f/k/a &ldquo;Nocimed,
Inc.&rdquo;) (the &ldquo;Company&rdquo;), we have publicly filed, simultaneously herewith, Amendment No. 5 to the registration statement
on Form S-1 (the &ldquo;Registration Statement&rdquo;), and have attached a marked copy of the Registration Statement indicating the changes
that the Company has made to the draft Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.95pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This Amendment No. 5 is filed to provide a new Exhibit 5.1 and to indicate
and disclose that certain of our directors and officers have expressed to us an interest to purchase units in this offering at the offering
price, and because these expressions of interest are not binding agreements or commitments to purchase, our directors and officers may
determine to purchase no units in this offering or the underwriters may determine to sell no units to our directors and officers. However,
in no event will the directors and officers purchase more than 10% of units sold in this offering. There are no changes to any financials
statements or any other number or calculation previously disclosed.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We hope that the Staff will be able to accommodate the Company by responding
to this letter as soon as practicable, as the Company and the underwriter. In the meantime, should members of the Commission Staff have
any questions or comments, or require any additional information regarding any of the responses or the attached filing, please contact
the undersigned at 760-692-1162 or Stanley M. Moskowitz, who is Of Counsel to this firm at 858 523-0100.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.85pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.85pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.85pt 0pt 0">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.85pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.85pt 0pt 0">Bingham &amp; Associates Law Group, APC</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.85pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.85pt 0pt 0">By: <U>s/ Brad Bingham&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.85pt 0pt 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.85pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.85pt 0pt 0">&nbsp;</P>

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

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

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