SEC Comment Letter 0000000000-25-000680 to Nuburu, Inc. (BURU)

Nuburu, Inc.
Date: Jan. 22, 2025 · CIK: 0001814215 · Accession: 0000000000-25-000680

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File numbers found in text: 333-281682

Date

January 22, 2025

Author

Brian Knaley

Form

UPLOAD

Company

Nuburu, Inc.

Letter

January 22, 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. Unless we note otherwise, any references to prior comments are to comments in our January 10, 2025 letter. Amendment No. 2 to Registration Statement on Form S-1 filed January 22, 2025 General 1.Please update your executive and director compensation for the year ended December 31, 2024. Refer to Item 11(l) of Form S-1.

January 22, 2025 Page 2 Please contact Jay Ingram at 202-551-3397 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Amy Bowler

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January 22, 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. Unless we note
otherwise, any references to prior comments are to comments in our January 10, 2025 letter.
Amendment No. 2 to Registration Statement on Form S-1 filed January 22, 2025
General
1.Please update your executive and director compensation for the year ended December
31, 2024.  Refer to Item 11(l) of Form S-1.

January 22, 2025
Page 2
            Please contact Jay Ingram at 202-551-3397 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Amy Bowler

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