CORRESP 1 filename1.htm Acceleration Request



LIGHTWAVE LOGIC, INC.
369 Inverness Parkway, Suite 350

Englewood, Colorado 80112


January 31, 2020


VIA EDGAR


United States Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

Attn: Mr. Tom Jones


Re:

Lightwave Logic, Inc.

Request for Acceleration of Registration Statement on Form S-1

File No. 333- 236115


Ladies and Gentlemen:


Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lightwave Logic, Inc., a Nevada corporation (the “Company”), hereby requests acceleration of the effectiveness of its Registration Statement on Form S-1 (File No. 333- 236115), filed with the U.S. Securities and Exchange Commission on January 28, 2020 to 11:00AM ET on February 4, 2020 or as soon thereafter as practicable.  

Please direct any questions or comments regarding this filing to Clayton Parker, Esq. at (305) 794-6293 of K&L Gates LLP, legal counsel to the Company.

 

Sincerely,

 

 

 

/s/ James S. Marcelli

 

Name: James S. Marcelli

Title: President and Chief Operating Officer