SEC Comment Letter for NLIGHT, (LASR) — Aug 24, 2018
NLIGHT, INC.
Date: Aug. 24, 2018 · CIK: 0001124796 · Accession: 0000000000-18-026514
AI Filing Summary & Sentiment
Letter
August 24, 2018 Scott Keeney President and Chief Executive Officer nLIGHT, Inc. 5408 Northeast 88th Street, Building E Vancouver, Washington 98665 Re:nLIGHT, Inc. Draft Registration Statement on Form S-1 Submitted August 20, 2018 CIK No. 0001124796 Dear Mr. Keeney: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. 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 Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Electronics and Machinery cc: Jeana S. Kim, Esq.
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August 24, 2018
Scott Keeney
President and Chief Executive Officer
nLIGHT, Inc.
5408 Northeast 88th Street, Building E
Vancouver, Washington 98665
Re:nLIGHT, Inc.
Draft Registration Statement on Form S-1
Submitted August 20, 2018
CIK No. 0001124796
Dear Mr. Keeney:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement no later than 48 hours prior
to the requested effective date and time. 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 Tim Buchmiller at (202) 551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery
cc: Jeana S. Kim, Esq.