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SEC Comment Letter 0000000000-24-013470 to Nuburu, Inc. (BURU)

Nuburu, Inc.
Date: Dec. 6, 2024 · CIK: 0001814215 · Accession: 0000000000-24-013470

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File numbers found in text: 001-39489

Date
December 6, 2024
Author
Brian Knaley
Form
UPLOAD
Company
Nuburu, Inc.

Letter

December 6, 2024 Brian Knaley Chief Executive Officer Nuburu, Inc. 7442 S. Tucson Way Suite 130 Centennial, CO 80112 Re:Nuburu, Inc. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-39489 Dear Brian Knaley: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

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December 6, 2024
Brian Knaley
Chief Executive Officer
Nuburu, Inc.
7442 S. Tucson Way
Suite 130
Centennial, CO 80112
Re:Nuburu, Inc.
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-39489
Dear Brian Knaley:
            We have completed our review of your filing. We remind you that the company and
its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing