SEC Comment Letter for LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971) (LPTH) — Feb 23, 2022
LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971)
Date: Feb. 23, 2022 · CIK: 0000889971 · Accession: 0000000000-22-002074
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Reasoning
File numbers found in text: 333-262768
Letter
United States securities and exchange commission logo February 23, 2022 Albert Miranda Chief Financial 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 16, 2022 File No. 333-262768 Dear Mr. Miranda: 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Alissa Lugo
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United States securities and exchange commission logo
February 23, 2022
Albert Miranda
Chief Financial 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 16, 2022
File No. 333-262768
Dear Mr. Miranda:
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 Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Alissa Lugo