October 16, 2018

Zeynep Hakimoglu
Chief Executive Officer
ClearOne, Inc.
5225 Wiley Post Way, Suite 500
Salt Lake City, UT 84116

       Re: ClearOne, Inc.
           Registration Statement on Form S-1
           Filed September 26, 2018
           File No. 333-227530

Dear Mr. Hakimoglu:

       We have limited our review of your registration statement to those
issues we have
addressed in our comments. In some of our comments, we may ask you to provide
us with
information so we may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Registration Statement on Form S-1

Prospectus Summary
Cancellation, page 4

1.     We note the involvement of Broadridge as subscription agent and that
your board of
       directors may cancel the rights offering prior to closing. Provide us
with your analysis as
       to whether Rule 15c2-4 applies to your offering. If so, confirm that if
your offering is
       terminated prior to closing, all funds will be returned to investors by
Broadridge within 48
       hours consistent with Rule 15c2-4.
 Zeynep Hakimoglu
ClearOne, Inc.
October 16, 2018
Page 2
General

2.       Supplementally provide us with a copy of your agreement with
Broadridge to act as
         subscription agent.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Joshua Shainess, Attorney-Adviser, at (202) 551-7951 or
Larry Spirgel,
Assistant Director, at (202) 551-3810 with any other questions.



FirstName LastNameZeynep Hakimoglu                          Sincerely,
Comapany NameClearOne, Inc.
                                                            Division of
Corporation Finance
October 16, 2018 Page 2                                     Office of
Telecommunications
FirstName LastName