SEC Comment Letter for LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971) (LPTH) — Apr 9, 2013

LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971)
Date: April 9, 2013 · CIK: 0000889971 · Accession: 0000000000-13-019031

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

April 9, 2013

Author

/s/ Martin James

Form

UPLOAD

Company

LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971)

Letter

April 9, 2013 Via E -mail Ms. Dorothy M. Cipolla Chief Financial Officer Lightpath Technologies, Inc. 2603 Challenger Tech Court, Suite 100 Orlando, Florida 32826

RE: Lightpath Technologies, Inc. Form 10 -K for Fiscal Year Ended June 30, 2012 Filed September 6, 2012 File No. 000 -27548

Dear Ms. Cipolla:

We have completed our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securiti es laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules requir e.

Sincerely,
/s/ Martin James

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April 9, 2013

Via E -mail
Ms. Dorothy M. Cipolla
Chief Financial Officer
Lightpath Technologies, Inc.
2603 Challenger Tech Court, Suite 100
Orlando, Florida 32826

 RE: Lightpath  Technologies, Inc.
  Form 10 -K for Fiscal Year Ended June 30, 2012
  Filed September 6, 2012
  File No. 000 -27548

Dear Ms. Cipolla:

We have completed our review of your filing s.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securiti es laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules requir e.

Sincerely,

        /s/ Martin James

        Martin James
        Senior Assistant Chief Accountant

SecProbe.io