SEC Comment Letter 0000000000-26-004377 to Nuburu, Inc. (BURU)
Nuburu, Inc.
Date: April 29, 2026 · CIK: 0001814215 · Accession: 0000000000-26-004377
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295324
Letter
April 29, 2026 Alessandro Zamboni Chief Executive Officer Nuburu, Inc. 44 Cook Street, Suite 100 Denver, CO 80206 Re: Nuburu, Inc. Registration Statement on Form S-3 Filed April 24, 2026 File No. 333-295324 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 Erin Donahue at 202-551-6063 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
Show Raw Text
April 29, 2026 Alessandro Zamboni Chief Executive Officer Nuburu, Inc. 44 Cook Street, Suite 100 Denver, CO 80206 Re: Nuburu, Inc. Registration Statement on Form S-3 Filed April 24, 2026 File No. 333-295324 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 Erin Donahue at 202-551-6063 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing