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CORRESP Filing

Nuburu, Inc.
Date: Sept. 19, 2025 · CIK: 0001814215 · Accession: 0001193125-25-209275

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File numbers found in text: 333-289960

Date
September 19, 2025
Author
Alessandro Zamboni
Form
CORRESP
Company
Nuburu, Inc.

Letter

September 19, 2025 VIA EDGAR Sarah Sidwell 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 (File No. 333-289960) 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 5:00 p.m. Eastern Time on September 23, 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

 September 19, 2025 VIA EDGAR Sarah Sidwell 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 (File No. 333-289960) 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 5:00 p.m. Eastern Time on September 23, 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.

 By:
 /s/ Alessandro Zamboni

 Name: Alessandro Zamboni Title: Executive Chairman

   cc: Amy Bowler, Esq.