SEC Comment Letter 0000000000-24-000130 to BIOLASE, INC (BIOL) (CIK 0000811240)
BIOLASE, INC (BIOL) (CIK 0000811240)
Date: Jan. 4, 2024 · CIK: 0000811240 · Accession: 0000000000-24-000130
AI Filing Summary & Sentiment
File numbers found in text: 333-276280
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United States securities and exchange commission logo
January 4, 2024
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 December 26, 2023
File No. 333-276280
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 Juan Grana at 202-551-6034 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Leslie Marlow, Esq.