Correspondence 0000950170-25-009302 from Nuburu, Inc. (BURU)
Nuburu, Inc.
Date: Jan. 27, 2025 · CIK: 0001814215 · Accession: 0000950170-25-009302
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281682
Letter
Re: Acceleration Request for Nuburu, Inc. Registration Statement on Form S-1, as amended by Amendment No. 1, No. 2 and No. 3 (File No. 333-281682)
January 27, 2025
VIA EDGAR
Jay Ingram
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, and the rules and regulations promulgated thereunder, Nuburu, Inc. respectfully requests that the effective date for the above captioned registration statement on Form S-1 (the “Registration Statement”), be accelerated so that the Registration Statement will be declared effective at 4:00 p.m. Eastern Time on January 29, 2025, or as soon thereafter as is practicable.
Should you have any questions regarding the Registration Statement, please contact Amy Bowler at (303) 290-1086.
Very truly yours,
Nuburu, Inc.
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CORRESP 1 filename1.htm CORRESP January 27, 2025 VIA EDGAR Jay Ingram U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Acceleration Request for Nuburu, Inc. Registration Statement on Form S-1, as amended by Amendment No. 1, No. 2 and No. 3 (File No. 333-281682) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, and the rules and regulations promulgated thereunder, Nuburu, Inc. respectfully requests that the effective date for the above captioned registration statement on Form S-1 (the “Registration Statement”), be accelerated so that the Registration Statement will be declared effective at 4:00 p.m. Eastern Time on January 29, 2025, or as soon thereafter as is practicable. Should you have any questions regarding the Registration Statement, please contact Amy Bowler at (303) 290-1086. Very truly yours, Nuburu, Inc. /s/ Brian Knaley Name: Brian Knaley Title: Chief Executive Officer CC: Amy Bowler, Esq.