SEC Comment Letter 0000000000-23-000289 to Luminar Technologies, Inc./DE (LAZRQ)
Luminar Technologies, Inc./DE
Date: Jan. 11, 2023 · CIK: 0001758057 · Accession: 0000000000-23-000289
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File numbers found in text: 001-38791
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United States securities and exchange commission logo
January 11, 2023
Thomas J. Fennimore
Chief Financial Officer
Luminar Technologies, Inc.
2603 Discovery Drive, Suite 100
Orlando, Florida 32826
Re:Luminar Technologies, Inc.
Form 10-K for the Year Ended December 31, 2021
Filed March 1, 2022
File No. 001-38791
Form 8-K
Furnished February 28, 2022
File No. 001-38791
Dear Thomas J. Fennimore:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing