SEC Comment Letter 0000000000-23-002248 to Luminar Technologies, Inc./DE (LAZRQ)
Luminar Technologies, Inc./DE
Date: March 7, 2023 · CIK: 0001758057 · Accession: 0000000000-23-002248
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-270152
Letter
United States securities and exchange commission logo March 7, 2023 Thomas Fennimore Chief Financial Officer Luminar Technologies, Inc./DE 2603 Discovery Drive, Suite 100 Orlando, Florida 32826 Re:Luminar Technologies, Inc./DE Registration Statement on Form S-4 Filed March 1, 2023 File No. 333-270152 Dear Thomas Fennimore: 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 Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
March 7, 2023
Thomas Fennimore
Chief Financial Officer
Luminar Technologies, Inc./DE
2603 Discovery Drive, Suite 100
Orlando, Florida 32826
Re:Luminar Technologies, Inc./DE
Registration Statement on Form S-4
Filed March 1, 2023
File No. 333-270152
Dear Thomas Fennimore:
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 Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing