Correspondence 0001193125-23-080513 from Nuburu, Inc. (BURU)
Nuburu, Inc.
Date: March 27, 2023 · CIK: 0001814215 · Accession: 0001193125-23-080513
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-269610
Letter
Acceleration Request
March 27, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention:
Sarah Sidwell
Jay Ingram
Re:
Nuburu, Inc. Registration Statement on Form S-1
(File No. 333-269610)
Acceleration Request
Requested Date: March 29, 2023
Requested Time: 4:30 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nuburu, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-269610) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Brian Dillavou at (512) 338-5400.
[Signature page follows]
Securities and Exchange Commission
March 27, 2023
Page 2
Sincerely,
NUBURU, INC.
Show Raw Text
CORRESP 1 filename1.htm Acceleration Request March 27, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549-3720 Attention: Sarah Sidwell Jay Ingram Re: Nuburu, Inc. Registration Statement on Form S-1 (File No. 333-269610) Acceleration Request Requested Date: March 29, 2023 Requested Time: 4:30 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nuburu, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-269610) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Brian Dillavou at (512) 338-5400. [Signature page follows] Securities and Exchange Commission March 27, 2023 Page 2 Sincerely, NUBURU, INC. /s/ Brian Knaley Brian Knaley Chief Financial Officer cc: Michael Danaher, Wilson Sonsini Goodrich & Rosati, P.C. Mark Baudler, Wilson Sonsini Goodrich & Rosati, P.C. Brian Dillavou, Wilson Sonsini Goodrich & Rosati, P.C.