SEC Comment Letter 0000000000-25-000243 to Nuburu, Inc. (BURU)
Nuburu, Inc.
Date: Jan. 10, 2025 · CIK: 0001814215 · Accession: 0000000000-25-000243
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281682
Letter
January 10, 2025 Brian Knaley Chief Executive Officer Nuburu, Inc. 7442 S Tucsoan Way, Suite 130 Centennial, CO 80112 Re:Nuburu, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed January 8, 2025 File No. 333-281682 Dear Brian Knaley: We have reviewed your amended registration statement and have the following comment(s). Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Amendment No. 1 to Registration Statement on Form S-1 filed January 8, 2025 General 1.We note that you incorporate information by reference into your registration statement. However, since you have not filed your Form 10-K for the fiscal year ended December 31, 2024, you are not eligible to incorporate by reference. Refer to General Instruction VII.C of Form S-1. Please amend the registration statement to either remove references to incorporation by reference or file your Form 10-K for the fiscal year ended December 31, 2024, and update accordingly.
January 10, 2025 Page 2 Please contact Patrick Fullem at 202-551-8337 or Jay Ingram at 202-551-3397 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Amy Bowler
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January 10, 2025
Brian Knaley
Chief Executive Officer
Nuburu, Inc.
7442 S Tucsoan Way, Suite 130
Centennial, CO 80112
Re:Nuburu, Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed January 8, 2025
File No. 333-281682
Dear Brian Knaley:
We have reviewed your amended registration statement and have the following
comment(s).
Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information
you provide in response to this letter, we may have additional comments.
Amendment No. 1 to Registration Statement on Form S-1 filed January 8, 2025
General
1.We note that you incorporate information by reference into your registration
statement. However, since you have not filed your Form 10-K for the fiscal year
ended December 31, 2024, you are not eligible to incorporate by reference. Refer to
General Instruction VII.C of Form S-1. Please amend the registration statement to
either remove references to incorporation by reference or file your Form 10-K for the
fiscal year ended December 31, 2024, and update accordingly.
January 10, 2025
Page 2
Please contact Patrick Fullem at 202-551-8337 or Jay Ingram at 202-551-3397 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Amy Bowler