Correspondence 0000950170-24-133756 from Nuburu, Inc. (BURU)
Nuburu, Inc.
Date: Dec. 5, 2024 · CIK: 0001814215 · Accession: 0000950170-24-133756
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-39489
Referenced dates: December 5, 2024
Letter
VIA EDGAR TRANSMISSION United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing Re: Nuburu, Inc. Amendment No. 4 to Form 10-K for the Fiscal Year Ended December 31, 2023 Filed November 8, 2024 File No. 001-39489
Dear Ms. Hooker:
Set forth below are responses of Nuburu, Inc. (the “Company,” “we,” “us,” or “our”) to the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) in its letter dated December 5, 2024 with respect to the filing referenced above. For your convenience, the text of the Staff’s comments is set forth in bold text followed by our responses.
Amendment No. 4 to Form10-K for Fiscal Year Ended December 31, 2023
Explanatory Note, page i
1.We have read your response to prior comment 1. Please confirm that in future filings you will include a brief explanation of why application of your recovery policy resulted in no recovery pursuant to Item 402(w)(2) of Regulation S-K.
Response: The Company respectfully acknowledges the Staff’s comment.
We confirm that we will include in future filings a brief explanation of why the application of our recovery policy resulted in no recovery pursuant to Item 402(w)(2) of Regulation S-K.
Sincerely,
/s/ Brian Knaley
Show Raw Text
CORRESP 1 filename1.htm CORRESP December 5, 2024 VIA EDGAR TRANSMISSION Mindy Hooker CC: Anne McConnell United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549-3561 Re: Nuburu, Inc. Amendment No. 4 to Form 10-K for the Fiscal Year Ended December 31, 2023 Filed November 8, 2024 File No. 001-39489 Dear Ms. Hooker: Set forth below are responses of Nuburu, Inc. (the “Company,” “we,” “us,” or “our”) to the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) in its letter dated December 5, 2024 with respect to the filing referenced above. For your convenience, the text of the Staff’s comments is set forth in bold text followed by our responses. Amendment No. 4 to Form10-K for Fiscal Year Ended December 31, 2023 Explanatory Note, page i 1.We have read your response to prior comment 1. Please confirm that in future filings you will include a brief explanation of why application of your recovery policy resulted in no recovery pursuant to Item 402(w)(2) of Regulation S-K. Response: The Company respectfully acknowledges the Staff’s comment. We confirm that we will include in future filings a brief explanation of why the application of our recovery policy resulted in no recovery pursuant to Item 402(w)(2) of Regulation S-K. Sincerely, /s/ Brian Knaley Brian Knaley Chief Executive Officer CC: Kurt Simmons, WithumSmith+Brown, PC Amy Bowler, Holland & Hart LLP