SEC Company Response from LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971) (LPTH) — Dec 14, 2016
LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971)
Date: Dec. 14, 2016 · CIK: 0000889971 · Accession: 0001387131-16-008458
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File numbers found in text: 333-213860
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CORRESP
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Roth
Capital Partners, LLC
888
San Clemente Drive
Newport
Beach, CA 92660
December 13, 2016
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
RE: LightPath Technologies, Inc. (CIK 0000889971) (the “Company”)
Registration Statement on Form S-1
(File No. 333-213860) (the “Registration Statement”)
Ladies and Gentlemen:
Pursuant to Rule 461
of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended (the “Securities Act”),
Roth Capital Partners, LLC, as representative of the underwriters of the offering, hereby joins the request of the Company that
the effective date of the above-captioned Registration Statement be accelerated so as to permit it to become effective on Thursday,
December 15, 2016, at 5:00 p.m., EST, or as soon thereafter as practicable.
Pursuant to Rule 460
of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, we,
acting on behalf of the several underwriters, wish to advise you that, through December 13, 2016, we distributed to each underwriter
or dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well
as “E-red” copies of the Preliminary Prospectus dated November 29, 2016 as appears to be reasonable to secure adequate
distribution of the preliminary prospectus.
We have complied and
will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
ROTH CAPITAL PARTNERS, LLC
By:
/s/ Aaron M. Gurewitz
Name:
Title:
Aaron M. Gurewitz
Head of Equity Capital Markets