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CORRESP Filing

Nuburu, Inc.
Date: July 22, 2025 · CIK: 0001814215 · Accession: 0000950170-25-097579

Offering / Registration Process

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File numbers found in text: 333-287867

Date
July 22, 2025
Author
Alessandro Zamboni
Form
CORRESP
Company
Nuburu, Inc.

Letter

July 22, 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 Nos. 1 and 2 (File No. 333-287867) 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 4:30 p.m. Eastern Time on July 24, 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
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 CORRESP

 July 22, 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 Nos. 1 and 2 (File No. 333-287867) 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 4:30 p.m. Eastern Time on July 24, 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/ Alessandro Zamboni

 Name: Alessandro Zamboni

 Title: Executive Chairman

 cc: Amy Bowler, Esq.