August 22, 2019




U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549




Soliton, Inc.

Registration Statement on Form S-1

Registration No. 333-232483



Ladies and Gentlemen:


Pursuant to Rule 461 of the Securities Act of 1933, as amended, Soliton, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 P.M. (Eastern Time) on August 23, 2019, or as soon thereafter as possible on such date.




Very truly yours,


  Soliton, Inc.  











/s/ Lori Bisson




Name: Lori Bisson




Title: Chief Financial Officer