Correspondence 0001493152-26-005399 from Laser Photonics Corp (LASE)

Laser Photonics Corp
Date: Feb. 5, 2026 · CIK: 0001807887 · Accession: 0001493152-26-005399

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AI Filing Summary & Sentiment

File numbers found in text: 333-292932

Date

Feb. 5, 2026

Author

yours

Form

CORRESP

Company

Laser Photonics Corp

Letter

5aser Photonics Corporation

Technology Park

Lake Mary, FL 32746

February 5, 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

WITHDRAWAL OF REQUEST FOR ACCELERATION OF EFFECTIVENESS

Ladies and Gentlemen:

Laser Photonics Corporation (the “Company”) hereby requests that its request for acceleration dated February 3, 2025, regarding the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-292932), being accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it would be declared and becomes effective at 9:00 a.m. Eastern time on February 9, 2026, or as soon thereafter as possible, be withdrawn.

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

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

WITHDRAWAL
OF REQUEST FOR ACCELERATION OF EFFECTIVENESS

Ladies
and Gentlemen:

Laser
Photonics Corporation (the “Company”) hereby requests that its request for acceleration dated February 3, 2025, regarding
the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-292932), being accelerated pursuant to Rule
461 under the Securities Act of 1933, as amended, so that it would be declared and becomes effective at 9:00 a.m. Eastern time on February
9, 2026, or as soon thereafter as possible, be withdrawn.

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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