United States securities and exchange commission logo

                         October 20, 2020

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

                                                        Re: Clearone Inc.
Statement on Form S-1
                                                            Filed October 15,
                                                            File No. 333-249506

       Dear Mr. Hakimoglu:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Asia
Timmons-Pierce at 202-551-3754 with any questions.


                         Division of Corporation Finance

                         Office of Manufacturing