Correspondence 0001493152-26-004850 from Laser Photonics Corp (LASE)

Laser Photonics Corp
Date: Feb. 3, 2026 · CIK: 0001807887 · Accession: 0001493152-26-004850

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AI Filing Summary & Sentiment

File numbers found in text: 333-292932

Date

Feb. 3, 2026

Author

/s/ Wayne

Form

CORRESP

Company

Laser Photonics Corp

Letter

Laser Photonics Corporation

Technology Park

Lake Mary, FL 32746

February 3, 2026

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. 333-292932

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Requested Date: February 5, 2026

Requested Time: 5:15 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. 333-292932), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 5:15 p.m. Eastern time on February 5, 2026, or as soon thereafter as possible.

Please contact Ernest M. Stern of CM Law LLP 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

250
Technology Park

Lake
Mary, FL 32746

February
3, 2026

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. 333-292932

REQUEST
FOR ACCELERATION OF EFFECTIVENESS

Requested
Date: February 5, 2026

Requested
Time: 5:15 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. 333-292932), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared
and becomes effective at 5:15 p.m. Eastern time on February 5, 2026, or as soon thereafter as possible.

Please
contact Ernest M. Stern of CM Law LLP 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

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