United States securities and exchange commission logo June 29, 2023 Brian Schaffner Chief Executive Officer Expion360 Inc. 2025 SW Deerhound Avenue Redmond, OR 97756 Re: Expion360 Inc. Registration Statement on Form S-3 Filed June 27, 2023 File No. 333-272956 Dear Brian Schaffner: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Valerie Ford Jacob