SEC Comment Letter for Lightwave Logic, Inc. (LWLG) (CIK 0001325964) (LWLG) — Nov 18, 2020
Lightwave Logic, Inc. (LWLG) (CIK 0001325964)
Date: Nov. 18, 2020 · CIK: 0001325964 · Accession: 0000000000-20-011029
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File numbers found in text: 333-250088
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United States securities and exchange commission logo
November 18, 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-3
Filed November 13, 2020
File No. 333-250088
Dear Dr. 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.