Correspondence 0001493152-25-029344 from Laser Photonics Corp (LASE)

Laser Photonics Corp
Date: Dec. 29, 2025 · CIK: 0001807887 · Accession: 0001493152-25-029344

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File numbers found in text: 333-290875

Date

Dec. 29, 2025

Author

yours

Form

CORRESP

Company

Laser Photonics Corp

Letter

Laser Photonics Corporation

N. Keller Road, Suite G

Orlando, FL 32810

December 29, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

F Street, N.E.

Washington, DC 20549

Attention: Erin Donahue, Esq.

Re: Laser Photonics Corporation

Registration Statement on Form S-1, File No. 333-290875

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Requested Date: December 31, 2025

Requested Time: 4 pm, Eastern Time

Ladies and Gentlemen:

Laser Photonics Corporation (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-290875), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 4 p.m. Eastern time on December 31, 2025, or as soon thereafter as possible.

Please contact Ernest M. Stern of CM Law PLLC at (301) 910-2030 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Mr. Stern by telephone when this request for acceleration has been granted.

Sincerely
yours,
LASER
PHOTONICS CORPORATION

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CORRESP
1
filename1.htm

Laser
Photonics Corporation

1101
N. Keller Road, Suite G

Orlando,
FL 32810

December
29, 2025

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

Office
of Manufacturing

100
F Street, N.E.

Washington,
DC 20549

Attention:
Erin Donahue, Esq.

    Re:
    Laser
    Photonics Corporation

    Registration
    Statement on Form S-1, File No. 333-290875

REQUEST
FOR ACCELERATION OF EFFECTIVENESS

Requested
Date: December 31, 2025

Requested
Time: 4 pm, Eastern Time

Ladies
and Gentlemen:

Laser
Photonics Corporation (the “Company”) hereby requests that the effective date of the Company’s Registration Statement
on Form S-1 (File No. 333-290875), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared
and becomes effective at 4 p.m. Eastern time on December 31, 2025, or as soon thereafter as possible.

Please
contact Ernest M. Stern of CM Law PLLC at (301) 910-2030 with any questions you may have regarding this request. In addition, the Company
requests that you kindly notify Mr. Stern by telephone when this request for acceleration has been granted.

    Sincerely
    yours,

    LASER
    PHOTONICS CORPORATION

    /s/
    Wayne Tupuola

    Wayne
    Tupuola

    President
    and Chief Executive Officer

SecProbe.io