Correspondence 0001193125-23-149400 from BIOLASE, INC (BIOL) (CIK 0000811240)
BIOLASE, INC (BIOL) (CIK 0000811240)
Date: May 19, 2023 · CIK: 0000811240 · Accession: 0001193125-23-149400
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File numbers found in text: 333-271660
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CORRESP 1 filename1.htm CORRESP BIOLASE, Inc. 27042 Towne Centre Drive, Suite 270 Lake Forest, California 92610 (949) 361-1200 May 19, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: BIOLASE, Inc. Registration Statement on Form S-1, as amended File No: 333-271660 Request for Acceleration Ladies and Gentlemen: BIOLASE, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1, as amended (File No. 333-271660), to become effective on Tuesday, May 23, 2023, at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable. The Registrant understands that the Staff of the Commission will consider this request as confirmation by the Registrant that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. The Registrant hereby authorizes its counsel, Leslie Marlow, Esq. or Patrick J. Egan, Esq. of Blank Rome LLP, to orally modify or withdraw this request for acceleration. Please contact Ms. Marlow at (212) 885-5358 or Mr. Egan at (212) 885-5346 with any questions you may have concerning this request, and please notify either Ms. Marlow or Mr. Egan when this request for acceleration has been granted. Very truly yours, BIOLASE, INC. By: /s/ John R. Name: John R. Beaver Title: Chief Executive Officer cc: Leslie Marlow, Esq., Blank Rome LLP Patrick J. Egan, Esq., Blank Rome LLP