CORRESP Filing
SYNTEC OPTICS HOLDINGS, INC.
Date: April 27, 2026 · CIK: 0001866816 · Accession: 0001493152-26-019081
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295335
Letter
SYNTEC OPTICS HOLDINGS, INC.
LEE ROAD
ROCHESTER, NY 14606
April 27, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
F Street, N.E.
Washington, D.C. 20549
Attention: Margaret Sawicki
Re: Syntec Optics Holdings, Inc.
Registration Statement on Form S-1
Filed April 27, 2026
File No. 333-295335 (the “Registration Statement”)
Acceleration Request
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Syntec Optics Holdings, Inc. (the “Registrant”) hereby respectfully requests that the U.S. Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to Tuesday, April 28, 2026, at 5:15 p.m., Eastern Time, or as soon as thereafter practicable.
The cooperation of the staff in meeting the timetable described above is very much appreciated.
Please contact Rick Werner or Alla Digilova of Haynes and Boone, LLP, counsel to the Registrant, at (212) 659-4974 or (212) 659-4993, respectively, with any questions regarding this request.
Very
truly yours,
SYNTEC
OPTICS HOLDINGS, INC.
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CORRESP
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SYNTEC
OPTICS HOLDINGS, INC.
515
LEE ROAD
ROCHESTER,
NY 14606
April
27, 2026
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Industrial Applications and Services
100
F Street, N.E.
Washington,
D.C. 20549
Attention:
Margaret Sawicki
Re:
Syntec
Optics Holdings, Inc.
Registration
Statement on Form S-1
Filed
April 27, 2026
File
No. 333-295335 (the “Registration Statement”)
Acceleration
Request
Ladies
and Gentlemen:
In
accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Syntec Optics Holdings, Inc. (the
“Registrant”) hereby respectfully requests that the U.S. Securities and Exchange Commission accelerate the effective date
of the above-referenced Registration Statement to Tuesday, April 28, 2026, at 5:15 p.m., Eastern Time, or as soon as thereafter
practicable.
The
cooperation of the staff in meeting the timetable described above is very much appreciated.
Please
contact Rick Werner or Alla Digilova of Haynes and Boone, LLP, counsel to the Registrant, at (212) 659-4974 or (212) 659-4993, respectively,
with any questions regarding this request.
Very
truly yours,
SYNTEC
OPTICS HOLDINGS, INC.
/s/
Al Kapoor
Al
Kapoor, Chief Executive Officer
cc:
Haynes
and Boone, LLP
Rick
Werner, Esq.
Alla
Digilova, Esq.