Correspondence 0001193125-26-002652 from Nuburu, Inc. (BURU)
Nuburu, Inc.
Date: Jan. 5, 2026 · CIK: 0001814215 · Accession: 0001193125-26-002652
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292426
Letter
January 5, 2026 VIA EDGAR Kristin Baldwin 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. 333-292426) 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 January 7, 2026, 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 5, 2026 VIA EDGAR Kristin Baldwin 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. 333-292426) 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 January 7, 2026, 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.