SEC Company Response from LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971) (LPTH) — Dec 13, 2016
LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971)
Date: Dec. 13, 2016 · CIK: 0000889971 · Accession: 0001387131-16-008455
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-213860
Letter
Re: LIGHTPATH TECHNOLOGIES, INC.
VIA EDGAR
December 13, 2016
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6010
ATTENTION: Amanda Ravitz, Assistant Director
Registration Statement on Form S-1
Filed September 29, 2016
File No. 333-213860
Ladies and Gentlemen:
LightPath Technologies, Inc. (the “Company”), pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended (the “Securities Act”), hereby requests that the above-referenced Registration Statement of the Company be declared effective under the Securities Act, at 5:00 P.M., Eastern Time, on Thursday, December 15, 2016, or as soon thereafter as practicable. We are aware of our filing obligations under the Securities Act and intend to fully comply therewith. We acknowledge and understand that the Company and management are responsible for the accuracy and adequacy of the disclosures made in our filings.
Please contact Jeffrey Decker of Baker & Hostetler LLP at (407) 649-4017 or Alissa Lugo of Baker & Hostetler LLP at (407) 649-4015 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Respectfully requested,
LIGHTPATH TECHNOLOGIES, INC.
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VIA EDGAR
December 13, 2016
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6010
ATTENTION: Amanda Ravitz, Assistant Director
Re:
LIGHTPATH
TECHNOLOGIES, INC.
Registration Statement on Form S-1
Filed September 29, 2016
File No. 333-213860
Ladies and Gentlemen:
LightPath Technologies,
Inc. (the “Company”), pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933,
as amended (the “Securities Act”), hereby requests that the above-referenced Registration Statement of the Company
be declared effective under the Securities Act, at 5:00 P.M., Eastern Time, on Thursday, December 15, 2016, or as soon thereafter
as practicable. We are aware of our filing obligations under the Securities Act and intend to fully comply therewith. We acknowledge
and understand that the Company and management are responsible for the accuracy and adequacy of the disclosures made in our filings.
Please contact Jeffrey
Decker of Baker & Hostetler LLP at (407) 649-4017 or Alissa Lugo of Baker & Hostetler LLP at (407) 649-4015 as soon as
the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Respectfully requested,
LIGHTPATH TECHNOLOGIES, INC.
/s/ Dorothy Cipolla
Dorothy Cipolla
Chief Financial Officer
cc:
Jeffrey E. Decker, Esq. Baker
& Hostetler LLP
Robert V. Condon
III, Esq., Sullivan & Worcester LLP
David Enzer, Roth
Capital Partners, LLC