SEC Company Response from LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971) (LPTH) — Feb 25, 2022
LIGHTPATH TECHNOLOGIES INC (LPTH) (CIK 0000889971)
Date: Feb. 25, 2022 · CIK: 0000889971 · Accession: 0001654954-22-002083
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-262768
Letter
lgpt_corresp.htmLIGHTPATH TECHNOLOGIES, INC.
2603 Challenger Tech Court, Suite 100
Orlando, Florida 32826
February 25, 2022
VIA EDGAR TRANSMISSION
Gregory Herbers
Office of Manufacturing
United States Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
Re:
LightPath Technologies, Inc.
Registration Statement on Form S-3
File No. 333-262768
Ladies and Gentlemen:
LightPath Technologies, Inc., a Delaware corporation (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 Company’s Registration Statement on Form S-3 (File No. 333-262768) (the “Registration Statement”) be declared effective under the Securities Act at 4:00 P.M., Eastern Time, on Tuesday, March 1, 2022, or as soon thereafter as practicable. We are aware of our filing obligations under the Securities Act and intend fully to comply therewith. We acknowledge and understand that the Company and management are responsible for the accuracy and adequacy of the disclosures, notwithstanding any review, comments, action, or absence of action by the Staff.
Please contact Jeffrey Decker at 407.649.4017 or Alissa Lugo 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.
Very truly yours,
LIGHTPATH TECHNOLOGIES, INC.
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lgpt_corresp.htmLIGHTPATH TECHNOLOGIES, INC.
2603 Challenger Tech Court, Suite 100
Orlando, Florida 32826
February 25, 2022
VIA EDGAR TRANSMISSION
Gregory Herbers
Office of Manufacturing
United States Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
Re:
LightPath Technologies, Inc.
Registration Statement on Form S-3
File No. 333-262768
Ladies and Gentlemen:
LightPath Technologies, Inc., a Delaware corporation (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 Company’s Registration Statement on Form S-3 (File No. 333-262768) (the “Registration Statement”) be declared effective under the Securities Act at 4:00 P.M., Eastern Time, on Tuesday, March 1, 2022, or as soon thereafter as practicable. We are aware of our filing obligations under the Securities Act and intend fully to comply therewith. We acknowledge and understand that the Company and management are responsible for the accuracy and adequacy of the disclosures, notwithstanding any review, comments, action, or absence of action by the Staff.
Please contact Jeffrey Decker at 407.649.4017 or Alissa Lugo 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.
Very truly yours,
LIGHTPATH TECHNOLOGIES, INC.
By:
/s/ Albert Miranda
Albert Miranda
Chief Financial Officer