LIGHTWAVE LOGIC, INC.
369 Inverness Parkway, Suite 350
Englewood, Colorado, 80112
July 7, 2021
VIA EDGAR
United States Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attn: Mr. Charles Eastman
| Re: | Lightwave Logic, Inc. | |
| Request for Acceleration of Registration Statement on Form S-3 | ||
| File No. 333-257670 |
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-3 (File No. 333-257670), filed with the U.S. Securities and Exchange Commission on July 2, 2021 to 4:00PM ET on July 9, 2021 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 |