Laser Photonics Corporation
1101 N. Keller Road, Suite G
Orlando, FL 32810
September 19, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, DC 20549
Attention: Thomas Jones / Sherry Haywood
|
| Re: | Laser Photonics Corporation |
|
|
| Registration Statement on Form S-1, File No. 333-261129 |
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Requested Date: September 21, 2022
Requested Time: 4:00 pm, Eastern Time
Ladies and Gentlemen:
Laser Photonics Corporation (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, as amended (File No. 333-261129), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 4:00 p.m. Eastern time on September 21, 2022, or as soon thereafter as possible.
Please contact Thomas Twedt of Lucosky Brookman LLP at (202) 415-1890 or Ernest M. Stern of Culhane Meadows PLLC at (301) 910-2030 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Mr. Twedt or Mr. Stern by telephone when this request for acceleration has been granted.
|
| Sincerely yours, |
|
|
|
|
|
|
| LASER PHOTONICS CORPORATION |
|
|
|
|
|
|
| /s/ Wayne Tupuola |
|
|
| Wayne Tupuola |
|
|
| Chief Executive Officer |
|