SEC Comment Letter for LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971) (LPTH) — May 6, 2025
LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971)
Date: May 6, 2025 · CIK: 0000889971 · Accession: 0000000000-25-004781
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286947
Letter
Re: LIGHTPATH TECHNOLOGIES, INC. Registration Statement on Form S-3 Filed May 2, 2025 File No. 333-286947 Dear Shmuel Rubin:
May 6, 2025
Shmuel Rubin Chief Executive Officer LIGHTPATH TECHNOLOGIES, INC. 2603 Challenger Tech Court, Suite 100 Orlando, Florida 32826
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 Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Suzanne Hanselman
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 6, 2025 Shmuel Rubin 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 May 2, 2025 File No. 333-286947 Dear Shmuel Rubin: 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 Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Suzanne Hanselman </TEXT> </DOCUMENT>