CORRESP Filing
LIGHTPATH TECHNOLOGIES INC
Date: Dec. 8, 2025 · CIK: 0000889971 · Accession: 0001654954-25-013762
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lpth_corresp.htm LightPath Technologies, Inc. 2603 Challenger Tech Ct., Suite 100 Orlando, Florida 32826 December 8, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Re: LightPath Technologies, Inc. Registration Statement on Form S-3 (Registration No. 333- 291717) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333- 291717) (the “Registration Statement”) of LightPath Technologies, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 5:00 p.m., Washington, D.C. time, on December 10, 2025, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Baker & Hostetler LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Baker & Hostetler LLP, by calling Suzanne Hanselman at (216) 861-7090. Thank you for your assistance in this matter. Sincerely, LIGHTPATH TECHNOLOGIES, INC. By: /s/ Albert Miranda Albert Miranda Chief Financial Officer cc: Jeffrey Decker, Baker & Hostetler LLP Suzanne Hanselman, Baker & Hostetler LLP
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CORRESP 1 filename1.htm lpth_corresp.htm LightPath Technologies, Inc. 2603 Challenger Tech Ct., Suite 100 Orlando, Florida 32826 December 8, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Re: LightPath Technologies, Inc. Registration Statement on Form S-3 (Registration No. 333- 291717) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333- 291717) (the “Registration Statement”) of LightPath Technologies, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 5:00 p.m., Washington, D.C. time, on December 10, 2025, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Baker & Hostetler LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Baker & Hostetler LLP, by calling Suzanne Hanselman at (216) 861-7090. Thank you for your assistance in this matter. Sincerely, LIGHTPATH TECHNOLOGIES, INC. By: /s/ Albert Miranda Albert Miranda Chief Financial Officer cc: Jeffrey Decker, Baker & Hostetler LLP Suzanne Hanselman, Baker & Hostetler LLP