SEC Comment Letter 0000000000-26-004432 to Laser Photonics Corp (LASE)
Laser Photonics Corp
Date: April 30, 2026 · CIK: 0001807887 · Accession: 0000000000-26-004432
AI Filing Summary & Sentiment
File numbers found in text: 333-295327
Letter
April 30, 2026 Wayne Tupuola Chief Executive Officer Laser Photonics Corporation 250 Technology Park Lake Mary, FL 32746 Re: Laser Photonics Corporation Registration Statement on Form S-1 Filed April 24, 2026 File No. 333-295327 Dear Wayne Tupuola: 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 Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Ernest M. Stern
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April 30, 2026
Wayne Tupuola
Chief Executive Officer
Laser Photonics Corporation
250 Technology Park
Lake Mary, FL 32746
Re: Laser Photonics Corporation
Registration Statement on Form S-1
Filed April 24, 2026
File No. 333-295327
Dear Wayne Tupuola:
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 Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Ernest M. Stern