laser_corresp
Laser
Photonics Corporation
1101 N.
Keller Road, Suite G
Orlando,
FL 32810
September
28, 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 29, 2022
Requested Time: 5:00 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 5:00
p.m. Eastern time on September 29, 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
|