SEC Comment Letter 0000000000-23-007507 to LENSAR, Inc. (LNSR) (CIK 0001320350) (LNSR)
LENSAR, Inc. (LNSR) (CIK 0001320350)
Date: July 13, 2023 · CIK: 0001320350 · Accession: 0000000000-23-007507
AI Filing Summary & Sentiment
File numbers found in text: 333-272930
Letter
United States securities and exchange commission logo July 13, 2023 Nicholas Curtis Chief Executive Officer LENSAR, Inc. 2800 Discovery Drive, Suite 100 Orlando, Florida 32826 Re:LENSAR, Inc. Registration Statement on Form S-3 Filed June 26, 2023 File No. 333-272930 Dear Nicholas Curtis: We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Registration Statement on Form S-3 filed June 26, 2023 Risk Factors, page 5 1.We note that you are registering for resale a significant amount of shares of your common stock. Please revise to include risk factor disclosure describing the impact of sales by your selling shareholders in connection with this offering, including the risk and impact of potential stock price volatility, potential sales of a substantial portion of your shares, and any potential change in control upon the conversion, issuance, or sale of your securities. 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.
FirstName LastNameNicholas Curtis Comapany NameLENSAR, Inc. July 13, 2023 Page 2 FirstName LastName Nicholas Curtis LENSAR, Inc. July 13, 2023 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Nicholas O'Leary at 202-551-4451 or Katherine Bagley at 202-551-2545 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Shayne Kennedy, Esq.
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United States securities and exchange commission logo
July 13, 2023
Nicholas Curtis
Chief Executive Officer
LENSAR, Inc.
2800 Discovery Drive, Suite 100
Orlando, Florida 32826
Re:LENSAR, Inc.
Registration Statement on Form S-3
Filed June 26, 2023
File No. 333-272930
Dear Nicholas Curtis:
We have limited our review of your registration statement to those issues we have
addressed in our comments. In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Registration Statement on Form S-3 filed June 26, 2023
Risk Factors, page 5
1.We note that you are registering for resale a significant amount of shares of your common
stock. Please revise to include risk factor disclosure describing the impact of sales by your
selling shareholders in connection with this offering, including the risk and impact of
potential stock price volatility, potential sales of a substantial portion of your shares, and
any potential change in control upon the conversion, issuance, or sale of your securities.
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.
FirstName LastNameNicholas Curtis
Comapany NameLENSAR, Inc.
July 13, 2023 Page 2
FirstName LastName
Nicholas Curtis
LENSAR, Inc.
July 13, 2023
Page 2
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Nicholas O'Leary at 202-551-4451 or Katherine Bagley at 202-551-2545
with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Shayne Kennedy, Esq.