SEC Comment Letter for LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971) (LPTH) — Mar 6, 2018
LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971)
Date: March 6, 2018 · CIK: 0000889971 · Accession: 0000000000-18-006992
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3030 March 5, 2018 Via E -mail J. James Gaynor President and Chief Executive Officer LightPath Technologies, Inc. 2603 Challenger Tech Court, Suite 100 Orlando, Florida 32826
Re: LightPath Technologies, Inc. Registration Statement on Form S-3 Filed February 14, 2018 File No. 333 -223028
Dear M r. Gaynor :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Tom Jones at (202) 551 -3602 with any questions.
Sincerely,
/s/ Tom Jones for
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Mail Stop 3030
March 5, 2018
Via E -mail
J. James Gaynor
President and Chief Executive Officer
LightPath Technologies, Inc.
2603 Challenger Tech Court, Suite 100
Orlando, Florida 32826
Re: LightPath Technologies, Inc.
Registration Statement on Form S-3
Filed February 14, 2018
File No. 333 -223028
Dear M r. Gaynor :
This is to advise you that we have not reviewed and will not review your registration
statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Tom Jones at (202) 551 -3602 with any questions.
Sincerely,
/s/ Tom Jones for
Amanda Ravitz
Assistant Director
Office of Electronics and Machinery
cc: Jeffrey E. Decker, Esq.