CORRESP Filing
Luminar Technologies, Inc./DE
Date: Sept. 3, 2025 · CIK: 0001758057 · Accession: 0001628280-25-041528
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-289015
Letter
Document Luminar Technologies, Inc. 2603 Discovery Drive, Suite 100 Orlando, Florida 32826 September 3, 2025 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Ms. Erin Donahue Ms. Jennifer Angelini Re: Luminar Technologies, Inc. Registration Statement on Form S-3 as amended by Pre-effective Amendment No. 1 Original Filing Date July 29, 2025 Amendment Filing Date August 22, 2025 File No. 333-289015 Request for Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), Luminar Technologies, Inc. (the “ Company ”) hereby respectfully requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated so that the same will become effective on September 4, 2025, at 2:00 PM, Eastern Time, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. The Company hereby authorizes Daniel Kim of Orrick, Herrington & Sutcliffe LLP, counsel to the Company, to orally modify or withdraw this request for acceleration. The Company requests that it be notified of such effectiveness by a telephone call to Daniel Kim of Orrick, Herrington & Sutcliffe LLP at (310) 633-2803. If you have any questions regarding this request, please contact Mr. Kim at (310) 633-2803. Very truly yours, LUMINAR TECHNOLOGIES, INC. By: /s/ Alexander Fishkin Name: Alexander Fishkin Title: Chief Legal Officer cc: Daniel S. Kim Orrick, Herrington & Sutcliffe LLP
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CORRESP 1 filename1.htm Document Luminar Technologies, Inc. 2603 Discovery Drive, Suite 100 Orlando, Florida 32826 September 3, 2025 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Ms. Erin Donahue Ms. Jennifer Angelini Re: Luminar Technologies, Inc. Registration Statement on Form S-3 as amended by Pre-effective Amendment No. 1 Original Filing Date July 29, 2025 Amendment Filing Date August 22, 2025 File No. 333-289015 Request for Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), Luminar Technologies, Inc. (the “ Company ”) hereby respectfully requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated so that the same will become effective on September 4, 2025, at 2:00 PM, Eastern Time, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. The Company hereby authorizes Daniel Kim of Orrick, Herrington & Sutcliffe LLP, counsel to the Company, to orally modify or withdraw this request for acceleration. The Company requests that it be notified of such effectiveness by a telephone call to Daniel Kim of Orrick, Herrington & Sutcliffe LLP at (310) 633-2803. If you have any questions regarding this request, please contact Mr. Kim at (310) 633-2803. Very truly yours, LUMINAR TECHNOLOGIES, INC. By: /s/ Alexander Fishkin Name: Alexander Fishkin Title: Chief Legal Officer cc: Daniel S. Kim Orrick, Herrington & Sutcliffe LLP