Know Labs, Inc.
500 Union Street, Suite 810
Seattle, Washington 98101
September 22, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Conlon Danberg
Re:
Know Labs, Inc.
Registration Statement on Form S-1
Filed September 5, 2023
File No. 333-274350
Acceleration Request:
Requested Date: September 26, 2023
Requested Time: 4:45 p.m. Eastern Time
Ladies and Gentleman:
Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Know Labs, Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-274350) filed by the Company with the U.S. Securities and Exchange Commission on September 5, 2023, as amended on September 20, 2023 (the “Registration Statement”) so that it may become effective at the “Requested Date” and “Requested Time” set forth above, or as soon thereafter as practicable.
Please call Louis Rambo of Proskauer Rose LLP at (202) 416-6878 to provide notice of the effectiveness of the Registration Statement.
KNOW LABS, INC. | |||
By: | /s/ Ronald P. Erickson | ||
Name: Ronald P. Erickson | |||
Title: Chief Executive Officer |