Correspondence 0001193125-23-092294 from Nuburu, Inc. (BURU)
Nuburu, Inc.
Date: April 5, 2023 · CIK: 0001814215 · Accession: 0001193125-23-092294
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271046
Letter
April 5, 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
Re: Nuburu, Inc.
Registration Statement on Form S-1
(File No. 333-271046)
Acceleration Request
Requested Date: April 7, 2023
Requested Time: 4:00 P.M. Eastern Daylight 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. 333-271046) (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) 338-5409.
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.
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CORRESP
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CORRESP
April 5, 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
Re:
Nuburu, Inc.
Registration Statement on Form S-1
(File No. 333-271046)
Acceleration Request
Requested
Date: April 7, 2023
Requested
Time: 4:00 P.M. Eastern Daylight 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. 333-271046) (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)
338-5409.
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.