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Published on May 12, 2021
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May 12,
2021
VIA EDGAR
United
States Securities and Exchange CommissionDivision of Corporation
Finance; Office of Life Sciences
Attn:
Ms. Park 100 F. Street,
N.E.Washington, D.C. 20549
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Re:
Know Labs, Inc. (the "Company")Registration
Statement on Form S-1File No. 333-255918
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Ladies
and Gentlemen:
In
accordance with Rule 461 under the Securities Act of 1933, as
amended, the undersigned respectfully requests that the effective
date for the Registration Statement referred to above be
accelerated so that it will be declared effective at 5:00 PM
Eastern Daylight Time on May 14, 2021, or as soon thereafter as is
practicable.
The
Company hereby acknowledges that:
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Should the
Commission or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission
from taking any action with respect to the filing;
●
The action of the
Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the Company from
its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and
●
The Company may not
assert staff comments and the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person
under the federal securities laws of the United
States.
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Very
truly yours,
KNOW
LABS, INC.
By: /s/ Ronald P.
Erickson
Name:
Ronald P. Erickson
Title:
Chairman of the Board and Interim Chief Financial
Officer
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cc:
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Lockett + Horwitz, A Prof. Law Corp.
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Jessica M. Lockett, Esq.
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____________________________________________________________________
Know labs, Inc. | 500 Union Street | Suite 810 | Seattle, WA
98101
Tel:
206.903.1351 | Email: hello@knowlabs.co