SEC Comment Letter for LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971) (LPTH) — Dec 21, 2015

LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971)
Date: Dec. 21, 2015 · CIK: 0000889971 · Accession: 0000000000-15-058660

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 18, 2015

Author

/s/ Martin James

Form

UPLOAD

Company

LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971)

Letter

Mail Stop 3030 December 18, 2015 Via E -mail Mr. James Gaynor President and Chief Executive Officer Light Path Technologies, Inc. 2603 Challenger Tech Court, Suite 100 Orlando, Florida 32826

Re: Lightpath Technologies, Inc. Form 10 -K for the Fiscal Year ended June 30, 2015 Filed September 22, 2015 File No. 000 -27548

Dear Mr. Gaynor:

We have completed our review of your filings. 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 filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Martin James

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Mail Stop 3030
December 18, 2015

Via E -mail
Mr. James Gaynor
President and Chief Executive Officer
Light Path Technologies, Inc.
2603 Challenger Tech Court, Suite 100
Orlando, Florida  32826

Re: Lightpath Technologies, Inc.
 Form 10 -K for the Fiscal Year ended June 30, 2015
Filed September 22, 2015
File No. 000 -27548

Dear Mr. Gaynor:

We have completed our review of your filings.  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 filings and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filings to be certain that the filings include the
information the Securities Exchange Act of  1934 and all applicable rules require.

       Sincerely,

       /s/ Martin James

        Martin James
        Senior Assistant Chief Accountant
Office of Electronics and Machinery

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