August 22, 2019

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

 

 

Re:

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.  

 

 

 

 

 

 

 

 

 

By:

/s/ Lori Bisson

 

 

 

Name: Lori Bisson

 

 

 

Title: Chief Financial Officer