SEC Comment Letter 0000000000-23-005046 to BIOLASE, INC (BIOL) (CIK 0000811240)
BIOLASE, INC (BIOL) (CIK 0000811240)
Date: May 12, 2023 · CIK: 0000811240 · Accession: 0000000000-23-005046
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File numbers found in text: 333-271660
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United States securities and exchange commission logo
May 12, 2023
John R. Beaver
President and Chief Executive Officer
BIOLASE, INC
27042 Towne Centre Drive, Suite 270
Lake Forest, California 92610
Re:BIOLASE, INC
Registration Statement on Form S-1
Filed May 4, 2023
File No. 333-271660
Dear John R. Beaver:
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 Margaret Schwartz at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Patrick Egan, Esq.