SEC Comment Letter for Lightwave Logic, Inc. (LWLG) (CIK 0001325964) (LWLG) — Jan 31, 2020
Lightwave Logic, Inc. (LWLG) (CIK 0001325964)
Date: Jan. 31, 2020 · CIK: 0001325964 · Accession: 0000000000-20-000934
AI Filing Summary & Sentiment
File numbers found in text: 333-236115
Letter
January 31, 2020 Michael S. Lebby Chief Executive Officer Lightwave Logic, Inc. 369 Inverness Parkway, Suite 350 Englewood, Colorado 80112 Re:Lightwave Logic, Inc. Registration Statement on Form S-1 Filed January 28, 2020 File No. 333-236115 Dear Mr. Lebby: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Thomas Jones at 202-551-3602 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Clayton E. Parker, Esq.
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January 31, 2020
Michael S. Lebby
Chief Executive Officer
Lightwave Logic, Inc.
369 Inverness Parkway, Suite 350
Englewood, Colorado 80112
Re:Lightwave Logic, Inc.
Registration Statement on Form S-1
Filed January 28, 2020
File No. 333-236115
Dear Mr. Lebby:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Thomas Jones at 202-551-3602 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Clayton E. Parker, Esq.