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UPLOAD Filing

Nuburu, Inc.
Date: Sept. 5, 2025 · CIK: 0001814215 · Accession: 0000000000-25-009626

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File numbers found in text: 333-289959

Date
September 5, 2025
Author
Division of
Form
UPLOAD
Company
Nuburu, Inc.

Letter

Re: Nuburu, Inc. Registration Statement on Form S-1 Filed on August 29, 2025 File No. 333-289959 Dear Alessandro Zamboni:

September 5, 2025

Alessandro Zamboni Executive Chairman Nuburu, Inc. 7442 S Tucson Way, Suite 130 Centennial, CO 80112

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

Please contact Sarah Sidwell at 202-551-4733 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Amy Bowler

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 September 5, 2025

Alessandro Zamboni
Executive Chairman
Nuburu, Inc.
7442 S Tucson Way, Suite 130
Centennial, CO 80112

 Re: Nuburu, Inc.
 Registration Statement on Form S-1
 Filed on August 29, 2025
 File No. 333-289959
Dear Alessandro Zamboni:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
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.

 Please contact Sarah Sidwell at 202-551-4733 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
cc: Amy Bowler
</TEXT>
</DOCUMENT>