Correspondence 0001193125-26-048093 from Nuburu, Inc. (BURU)
Nuburu, Inc.
Date: Feb. 12, 2026 · CIK: 0001814215 · Accession: 0001193125-26-048093
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293338
Letter
February 12, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-1004 Re: Nuburu, Inc. Registration Statement on Form S-1 File No. 333-293338 Ladies and Gentlemen: As the placement agent of the proposed offering of Nuburu, Inc. (the “Company”), we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 5:00 p.m., Eastern Time, on Thursday, February 12, 2026, or as soon thereafter as is practicable. Pursuant to Rule 460 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, we wish to advise you that, through February 12, 2026, we distributed to each dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as “E-red” copies of the Preliminary Prospectus dated February 10, 2026, as appears to be reasonable to secure adequate distribution of the preliminary prospectus. The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
Joseph Gunnar & Co., LLC
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CORRESP 1 filename1.htm CORRESP February 12, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-1004 Re: Nuburu, Inc. Registration Statement on Form S-1 File No. 333-293338 Ladies and Gentlemen: As the placement agent of the proposed offering of Nuburu, Inc. (the “Company”), we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 5:00 p.m., Eastern Time, on Thursday, February 12, 2026, or as soon thereafter as is practicable. Pursuant to Rule 460 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, we wish to advise you that, through February 12, 2026, we distributed to each dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as “E-red” copies of the Preliminary Prospectus dated February 10, 2026, as appears to be reasonable to secure adequate distribution of the preliminary prospectus. The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. Very truly yours, Joseph Gunnar & Co., LLC By: /s/ Stephan A. Stein Name: Stephen A. Stein Title: President