Correspondence 0001493152-24-039212 from Laser Photonics Corp (LASE)
Laser Photonics Corp
Date: Oct. 2, 2024 · CIK: 0001807887 · Accession: 0001493152-24-039212
AI Filing Summary & Sentiment
File numbers found in text: 001-41515
Referenced dates: October 2, 2024
Letter
Via Edgar Correspondence Division of Corporation Finance Office of Manufacturing Securities and Exchange Commission Re: Laser Photonics Corp Form 10-K for the fiscal year ended December 31, 2023 Response dated September 24, 2024 File No. 001-41515
Dear Ms. Gilmore:
Laser Photonics Corporation (the “Company”) is transmitting this letter in response to the comment received from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) by letter dated October 2, 2024, with respect to its financial statements and related matters. The numbered paragraph below corresponds to the numbered comment in that letter. The Staff’s comments are presented in bold italics.
Amendment 2 to Form 10-Q for the quarterly period ended June 30, 2024
General
1. We note your response to prior comment 3. As required, please file the Item 4.02 Form 8-K reporting the errors and restatements in your Form 10-Q for the period ended March 31, 2024 filed on May 15, 2024 and in your Form 10-Q/A for the period ended June 30, 2024 filed on September 24, 2024.
Response: We have filed the Item 4.02 Form 8-K to address this comment.
If you have any further comments or questions regarding our response, please contact our legal counsel, Ernest M. Stern, CM Law PLLC at (301) 9102030 and by email at estern@cm.law. If you cannot reach him, please contact the undersigned at wtupuola@laserphotonics.com.
Sincerely,
/s/
Wayne Tupuola
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LASER
PHOTONICS CORPORATION
1101
N. Keller Road, Suite G-2
Orlando,
FL 32810
October
2, 2024
Via
Edgar Correspondence
Melissa
Gilmore, Esq.
Staff
Attorney
Division
of Corporation Finance
Office
of Manufacturing
Securities
and Exchange Commission
100
F Street, N.E.
Washington,
DC 20549
Re:
Laser Photonics Corp
Form
10-K for the fiscal year ended December 31, 2023
Response
dated September 24, 2024
File
No. 001-41515
Dear
Ms. Gilmore:
Laser
Photonics Corporation (the “Company”) is transmitting this letter in response to the comment received from the staff (the
“Staff”) of the Securities and Exchange Commission (the “Commission”) by letter dated October 2, 2024, with respect
to its financial statements and related matters. The numbered paragraph below corresponds to the numbered comment in that letter. The
Staff’s comments are presented in bold italics.
Amendment
2 to Form 10-Q for the quarterly period ended June 30, 2024
General
1.
We note your response to prior comment 3. As required, please file the Item 4.02 Form 8-K reporting the errors and restatements
in your Form 10-Q for the period ended March 31, 2024 filed on May 15, 2024 and in your Form 10-Q/A for the period ended June 30, 2024
filed on September 24, 2024.
Response:
We have filed the Item 4.02 Form 8-K to address this comment.
If
you have any further comments or questions regarding our response, please contact our legal counsel, Ernest M. Stern, CM Law PLLC at
(301) 9102030 and by email at estern@cm.law. If you cannot reach him, please contact the undersigned at wtupuola@laserphotonics.com.
Sincerely,
/s/
Wayne Tupuola
Wayne
Tupuola
Cc:
Ernest
M. Stern, Esq.