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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
Registration
Statement on Form S-1
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.
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KNOW
LABS, INC. |
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By:
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/s/
Ronald
P. Erickson
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Name:
Ronald
P. Erickson
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Title:
Chief
Executive Officer
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