SEC Company Response from NLIGHT, (LASR) — Sep 4, 2018
NLIGHT, INC.
Date: Sept. 4, 2018 · CIK: 0001124796 · Accession: 0001104659-18-055072
AI Filing Summary & Sentiment
File numbers found in text: 333-227177
Letter
September 4, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-3720
Attention:
Amanda Ravitz
David Burton
Lynn Dicker
Tim Buchmiller
Geoff Kruczek
Re:
nLIGHT, Inc.
Registration Statement on Form S-1
(File No. 333-227177)
Acceleration Request
Requested Date:
Thursday, September 6, 2018
Requested Time:
4:00 P.M. Eastern Daylight Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, nLIGHT, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-227177) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”). Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Ross Tanaka at (206) 883-2651.
The Company understands that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the offering of the securities covered by the Registration Statements.
[Signature page follows]
Sincerely,
NLIGHT, INC.
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CORRESP 1 filename1.htm September 4, 2018 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549-3720 Attention: Amanda Ravitz David Burton Lynn Dicker Tim Buchmiller Geoff Kruczek Re: nLIGHT, Inc. Registration Statement on Form S-1 (File No. 333-227177) Acceleration Request Requested Date: Thursday, September 6, 2018 Requested Time: 4:00 P.M. Eastern Daylight Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, nLIGHT, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-227177) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”). Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Ross Tanaka at (206) 883-2651. The Company understands that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the offering of the securities covered by the Registration Statements. [Signature page follows] Sincerely, NLIGHT, INC. /s/ Ran Bareket Ran Bareket Chief Financial Officer Enclosures cc: Scott H. Keeney, nLIGHT, Inc. Kerry Hill, nLIGHT, Inc. Patrick J. Schultheis, Wilson Sonsini Goodrich & Rosati, P.C. Jeana S. Kim, Wilson Sonsini Goodrich & Rosati, P.C. Bryan D. King, Wilson Sonsini Goodrich & Rosati, P.C. Warren T. Lazarow, O’Melveny & Myers LLP Eric C. Sibbitt, O’Melveny & Myers LLP 2