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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

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-273372

Date
September 8, 2023
Author
John R. Beaver
Form
CORRESP
Company
BIOLASE, INC (BIOL) (CIK 0000811240)

Letter

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.

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CORRESP
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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