SEC Comment Letter 0000000000-24-012894 to Nuburu, Inc. (BURU)
Nuburu, Inc.
Date: Nov. 20, 2024 · CIK: 0001814215 · Accession: 0000000000-24-012894
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-39489
Letter
November 20, 2024 Brian Knaley Chief Executive Officer Nuburu, Inc. 7442 S. Tucson Way Suite 130 Centennial, CO 80112 Re:Nuburu, Inc. Amendment No. 4 to Form 10-K for the Fiscal Year Ended December 31, 2023 Filed November 8, 2024 File No. 001-39489 Dear Brian Knaley: We have reviewed your filing and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Amendment No. 4 to Form10-K for Fiscal Year Ended December 31, 2023 Explanatory Note, page i 1.We note your disclosure regarding your restatement of previously issued financial statements. Please tell us what consideration was given to providing the disclosures pursuant to Item 402(w) of Regulation S-K. Please contact Mindy Hooker at 202-551-3732 or Anne McConnell at 202-551-3709 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Manufacturing
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November 20, 2024
Brian Knaley
Chief Executive Officer
Nuburu, Inc.
7442 S. Tucson Way
Suite 130
Centennial, CO 80112
Re:Nuburu, Inc.
Amendment No. 4 to Form 10-K for the Fiscal Year Ended December 31, 2023
Filed November 8, 2024
File No. 001-39489
Dear Brian Knaley:
We have reviewed your filing and have the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Amendment No. 4 to Form10-K for Fiscal Year Ended December 31, 2023
Explanatory Note, page i
1.We note your disclosure regarding your restatement of previously issued financial
statements. Please tell us what consideration was given to providing the disclosures
pursuant to Item 402(w) of Regulation S-K.
Please contact Mindy Hooker at 202-551-3732 or Anne McConnell at 202-551-3709
if you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Manufacturing