Correspondence 0001493152-26-005395 from Laser Photonics Corp (LASE)
Laser Photonics Corp
Date: Feb. 5, 2026 · CIK: 0001807887 · Accession: 0001493152-26-005395
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File numbers found in text: 333-292932
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CORRESP
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filename1.htm
5aser
Photonics Corporation
250
Technology Park
Lake
Mary, FL 32746
February
5, 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 9, 2026
Requested
Time: 9:00 am, 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 9:00 a.m. Eastern time on February 9, 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