SEC Comment Letter 0000000000-24-000965 to BIOLASE, INC (BIOL) (CIK 0000811240)
BIOLASE, INC (BIOL) (CIK 0000811240)
Date: Jan. 24, 2024 · CIK: 0000811240 · Accession: 0000000000-24-000965
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File numbers found in text: 333-276596
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United States securities and exchange commission logo
January 24, 2024
John 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 January 19, 2024
File No. 333-276596
Dear John 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 Jessica Ansart at 202-551-4511 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Leslie Marlow