SEC Comment Letter 0000000000-26-003990 to SYNTEC OPTICS HOLDINGS, INC. (OPTX)
SYNTEC OPTICS HOLDINGS, INC.
Date: April 20, 2026 · CIK: 0001866816 · Accession: 0000000000-26-003990
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 20, 2026 Al Kapoor Chief Executive Officer Syntec Optics Holdings, Inc. 515 Lee Road Rochester, NY 14606 Re: Syntec Optics Holdings, Inc. Draft Registration Statement on Form S-1 Submitted April 14, 2026 CIK No. 0001866816 Dear Al Kapoor: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Margaret Sawicki at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Christopher R. Rodi, Esq. </TEXT> </DOCUMENT>