CORRESP Filing
LightWave Acquisition Corp.
Date: June 20, 2025 · CIK: 0002061379 · Accession: 0001213900-25-056277
AI Filing Summary & Sentiment
Reasoning
Letter
LIGHTWAVE ACQUISITION CORP.
14755 Preston Road Suite 520 Dallas TX 75254
June 20, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, DC 20549
Attention: Stacie Gorman and David Link
Re: LightWave Acquisition Corp.
Registration Statement on Form S-1
Filed May 20, 2025, as amended File No. 333- 287412
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, LightWave Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on June 24, 2025, or as soon as thereafter practicable.
Very truly yours,
/s/ Robert Bennett
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CORRESP 1 filename1.htm LIGHTWAVE ACQUISITION CORP. 14755 Preston Road Suite 520 Dallas TX 75254 June 20, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, DC 20549 Attention: Stacie Gorman and David Link Re: LightWave Acquisition Corp. Registration Statement on Form S-1 Filed May 20, 2025, as amended File No. 333- 287412 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, LightWave Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on June 24, 2025, or as soon as thereafter practicable. Very truly yours, /s/ Robert Bennett Robert Bennett Chief Executive Officer cc: Loeb & Loeb LLP