November 20, 2019
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.
/s/ Lori Bisson
Name: Lori Bisson
Title: Chief Financial Officer