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CORRESP Filing

Nuburu, Inc.
Date: Sept. 11, 2025 · CIK: 0001814215 · Accession: 0001814215-25-000008

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File numbers found in text: 333-290147

Date
September 11, 2025
Author
Joseph Gunnar & Co., LLC
Form
CORRESP
Company
Nuburu, Inc.

Letter

September 11, 2025 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. 333-290147 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 4:30 p.m., Eastern Time, on Friday, September 12, 2025, 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 September 11, 2025, 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 September 10, 2025, 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
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 CORRESP

 September 11, 2025 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. 333-290147 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 4:30 p.m., Eastern Time, on Friday, September 12, 2025, 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 September 11, 2025, 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 September 10, 2025, 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: Stephan A. Stein Title: President