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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

Date
August 8, 2023
Author
By
Form
CORRESP
Company
LENSAR, Inc. (LNSR) (CIK 0001320350)

Letter

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.

Show Raw Text
CORRESP
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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