Correspondence 0001193125-26-301977 from Nuburu, Inc. (BURU)
Nuburu, Inc.
Date: July 13, 2026 · CIK: 0001814215 · Accession: 0001193125-26-301977
AI Filing Summary & Sentiment
File numbers found in text: 333-297408
Show Raw Text
CORRESP
1
filename1.htm
CORRESP
July 13, 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. 333-297408)
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 9:00 a.m. Eastern Time on July 15, 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 and Co-Chief Executive Officer
cc: Amy Bowler, Esq.