Correspondence 0001493152-26-020577 from Laser Photonics Corp (LASE)

Laser Photonics Corp
Date: April 30, 2026 · CIK: 0001807887 · Accession: 0001493152-26-020577

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File numbers found in text: 333-295327

Date

April 30, 2026

Author

yours

Form

CORRESP

Company

Laser Photonics Corp

Letter

Laser Photonics Corporation

Technology Park

Lake Mary, FL 32746

April 30, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

F Street, N.E.

Washington, DC 20549

Attention: Jenny O’Shanick, Esq.

Re: Laser Photonics Corporation

Registration Statement on Form S-1, File No. 333-295327

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. 333-295327), 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 April 30, 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

April
30, 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:
Jenny O’Shanick, Esq.

    Re:
    Laser
    Photonics Corporation

    Registration
    Statement on Form S-1, File No. 333-295327

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. 333-295327), 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 April 30, 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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