November 20, 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. 333-234597
 
 
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 4:00 P.M. (Eastern Time) on November 22, 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