SEC Comment Letter 0000000000-26-000012 to Nuburu, Inc. (BURU)
Nuburu, Inc.
Date: Jan. 2, 2026 · CIK: 0001814215 · Accession: 0000000000-26-000012
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292426
Letter
January 2, 2026 Alessandro Zamboni Co-Chief Executive Officer Nuburu, Inc. 44 Cook Street, Suite 100 Denver, CO 80206 Re:Nuburu, Inc. Registration Statement on Form S-1 Filed December 23, 2025 File No. 333-292426 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 Kristin Baldwin at 202-551-7172 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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January 2, 2026
Alessandro Zamboni
Co-Chief Executive Officer
Nuburu, Inc.
44 Cook Street, Suite 100
Denver, CO 80206
Re:Nuburu, Inc.
Registration Statement on Form S-1
Filed December 23, 2025
File No. 333-292426
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 Kristin Baldwin at 202-551-7172 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing