July 31, 2024 Brian Schaffner Chief Executive Officer Expion360 Inc. 2025 SW Deerhound Ave. Redmond, OR 97756 Re: Expion360 Inc. Registration Statement on Form S-1 Filed on July 25, 2024 File No. 333-280996 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 Sarah Sidwell at 202-551-4733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Ryan Wilkins