SEC Comment Letter for LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971) (LPTH) — May 22, 2008

LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971)
Date: May 22, 2008 · CIK: 0000889971 · Accession: 0000000000-08-026155

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

May 22, 2008

Author

Angela J. Crane

Form

UPLOAD

Company

LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 6010 May 22, 2008 Mr. Dorothy M. Cipolla Chief Financial Officer Lightpath Technologies, Inc. 2603 Challenger Tech Court, Suite 100 Orlando, FL 32826 RE: Lightpath Technologies, Inc. Form 10-K for the fiscal year ended June 30, 2007 Filed October 1, 2007 File No. 0-27548

Dear Ms. Cipolla: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , A n g e l a J . C r a n e A c c o u n t i n g B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

 Mail Stop 6010
May 22, 2008

  Mr. Dorothy M. Cipolla Chief Financial Officer Lightpath Technologies, Inc. 2603 Challenger Tech Court, Suite 100 Orlando, FL 32826   RE: Lightpath Technologies, Inc.
  Form 10-K for the fiscal  year ended June 30, 2007
  Filed October 1, 2007
  File No. 0-27548

Dear Ms. Cipolla:    We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.              S i n c e r e l y ,           A n g e l a  J .  C r a n e         A c c o u n t i n g  B r a n c h  C h i e f

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