Expion360 Inc.
2025 SW Deerhound Avenue
Redmond, OR 97756
July 6, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Gregory Herbers
| Re: |
Expion360 Inc. Registration Statement on Form S-3 Filed June 27, 2023 |
Dear Mr. Herbers:
Reference is made to the Registration Statement on Form S-3 (File No. 333-272956) filed by Expion360 Inc. (the Company) with the U.S. Securities and Exchange Commission on June 27, 2023 (the Registration Statement).
The Company hereby requests the Registration Statement be made effective at 10 a.m., Eastern Time, on July 10, 2023, or as soon as possible thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended.
|
Sincerely,
/s/ Brian Schaffner | |
| Name: Brian Schaffner | |
| Title: Chief Executive Officer |
| cc: | Valerie Ford Jacob, Esq. |
| (Freshfields Bruckhaus Deringer US LLP) |