laser_corresp
Laser
Photonics Corporation
1101 N.
Keller Road, Suite G
Orlando,
FL 32810
September
21, 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
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Re:
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Laser
Photonics Corporation
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Registration
Statement on Form S-1, File No. 333-261129
Withdrawal
of Acceleration Request
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Dear
Mr. Jones and Ms. Haywood:
Reference
is made to our letter, filed as correspondence via EDGAR on
September 19, 2022, in which we requested the acceleration of the
effective date of the above referenced Registration Statement. We
are no longer requesting that such Registration Statement be
declared effective at this time and we hereby formally withdraw our
request for acceleration of the effective date.
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.
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Sincerely
yours,
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LASER
PHOTONICS CORPORATION
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/s/ Wayne Tupuola
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Wayne
Tupuola
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Chief
Executive Officer
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