Correspondence 0001193125-23-231674 from BIOLASE, INC (BIOL) (CIK 0000811240)
BIOLASE, INC (BIOL) (CIK 0000811240)
Date: Sept. 8, 2023 · CIK: 0000811240 · Accession: 0001193125-23-231674
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File numbers found in text: 333-273372
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CORRESP 1 filename1.htm CORRESP BIOLASE, Inc. 27042 Towne Centre Drive, Suite 270 Lake Forest, California 92610 (949) 361-1200 September 8, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention Jane Park Re: BIOLASE, Inc. Registration Statement on Form S-1, as amended File No: 333-273372 Withdrawal of Request for Acceleration of Effectiveness Ladies and Gentlemen: On September 6, 2023, BIOLASE, Inc. (the “Registrant”) submitted a letter to the Staff of the U.S. Securities and Exchange Commission that requested acceleration of the effective date of the above-referenced Registration Statement on Form S-1, as amended (File No. 333-273372) (the “Registration Statement”), so that it would become effective at 5:00 p.m. Eastern Time, on Thursday, September 7, 2023, or as soon thereafter as practicable. We hereby withdraw such request. The Registrant intends to file Amendment No. 5 to the Registration Statement as promptly as possible after the date hereof. Please do not hesitate to contact the Registrant’s counsel, Leslie Marlow, Esq. or Patrick J. Egan, Esq. of Blank Rome LLP with any questions you may have concerning this request. Ms. Marlow can be reached at (212) 885-5358 and Mr. Egan can be reached at (212) 885-5346. Very truly yours, BIOLASE, INC. By: /s/ John R. Beaver Name: John R. Beaver Title: Chief Executive Officer cc: Leslie Marlow, Esq., Blank Rome LLP Patrick J. Egan, Esq., Blank Rome LLP