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 April 20, 2026

Joseph Corso
Chief Financial Officer
nLIGHT, Inc.
4637 NW 18 th Avenue
Camas, Washington 98607

 Re: nLIGHT, Inc.
 Form 10-K for the Year Ended December 31, 2025
 Filed February 27, 2026
 File No. 001-38462
Dear Joseph Corso:

 We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Year Ended December 31, 2025
Notes to Consolidated Financial Statements
Note 18 - Segment Information, page 62

1. You disclose that your CODM uses revenue, gross profit, and gross margin
to evaluate
 segment performance. Please revise in future filings to clarify which of
the disclosed
 metrics constitute the CODM s primary measure of segment profit or
loss.
2. We note that in your table of selected financial data by business
segment, you have a
 column titled Corporate and Other and that this column consists of
general and
 administrative overhead costs and unallocated expenses related to
stock-based
 compensation and purchased intangible amortization, which are not used
in evaluating
 the results of, or in the allocation of resources to, your reportable
segments. As this
 amount appears to represent the reconciling items between the total of
the gross margin
 segment measures and your consolidated gross margin, rather than
revenue/expenses
 related to other segments, it should not be given prominence as a
separate column, but
 instead should be reflected as a reconciling item in a reconciliation
which totals the
 segment profitability measures and reconciles to consolidated income
before income
 April 20, 2026
Page 2

 taxes. Refer to the guidance in ASC 280-10-50-30. Please revise your
disclosure in
 future filings.
3. Please more fully explain to us how you believe you have complied with
the
 requirements to disclose significant expenses and other segment items
required by ASC
 280-10-50-26A and 26B or explain how you intend to revise your
disclosures in future
 filings to comply with this guidance. If you have no significant expense
categories,
 please tell us where and how you explain the nature of the expense
information the
 CODM uses to manage operations as required by ASC 280-10-50-26C or
explain how
 you intend to revise your disclosures in future filings to comply with
this guidance.
 In closing, 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 Melissa Gilmore at 202-551-3777 or Kevin Woody at
202-551-3629 with
any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
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