Correspondence 0001193125-23-206312 from LENSAR, Inc. (LNSR) (CIK 0001320350) (LNSR)
LENSAR, Inc. (LNSR) (CIK 0001320350)
Date: Aug. 8, 2023 · CIK: 0001320350 · Accession: 0001193125-23-206312
AI Filing Summary & Sentiment
File numbers found in text: 333-272930
Show Raw Text
CORRESP 1 filename1.htm CORRESP LENSAR, Inc. 2800 Discovery Drive, Suite 100 Orlando, Florida 32826 August 8, 2023 VIA EDGAR AND E-MAIL United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Nicholas O’Leary & Katherine Bagley Re: LENSAR, Inc. Registration Statement on Form S-3 (Registration No. 333-272930) To the addressees set forth above: 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. 333-272930) (the “Registration Statement”) of LENSAR, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 5:00 p.m., Washington, D.C. time, on August 10, 2023, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Drew Capurro at (714) 755-8008 or Shayne Kennedy at (714) 755-8181. Thank you for your assistance in this matter. Sincerely, LENSAR, INC. By: /s/ Thomas Staab, II Thomas Staab, II Chief Financial Officer cc: Nicholas T. Curtis, LENSAR, Inc. Kendra Wong, LENSAR, Inc. B. Shayne Kennedy, Latham & Watkins LLP Drew Capurro, Latham & Watkins LLP