SEC Comment Letter 0000000000-26-001287 to Nuburu, Inc. (BURU)
Nuburu, Inc.
Date: Feb. 6, 2026 · CIK: 0001814215 · Accession: 0000000000-26-001287
AI Filing Summary & Sentiment
Reasoning
Letter
February 6, 2026 Alessandro Zamboni Co-Chief Executive Officer Nuburu, Inc. 44 Cook Street, Suite 100 Denver, CO 80206 Re:Nuburu, Inc. Draft Registration Statement on Form S-1 Submitted January 30, 2026 CIK No. 0001814215 Dear Alessandro Zamboni: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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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February 6, 2026
Alessandro Zamboni
Co-Chief Executive Officer
Nuburu, Inc.
44 Cook Street, Suite 100
Denver, CO 80206
Re:Nuburu, Inc.
Draft Registration Statement on Form S-1
Submitted January 30, 2026
CIK No. 0001814215
Dear Alessandro Zamboni:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement and non-public draft
submission on EDGAR at least two business days prior to the requested effective date and time.
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