laser_corresp
Alexander Capital, L.P.
17 State Street, 5th
Floor
New York, NY 10004
September
28, 2022
Securities
and Exchange Commission
Division
of Corporation Finance
100 F.
Street, N.E.
Washington,
D.C. 20549
Re:
Laser Photonics
Corporation
Registration
Statement on Form S-1/A
Ladies
and Gentlemen:
Pursuant to Rule
461 under the Securities Act of 1933, as amended (the
“Securities Act”), the undersigned hereby joins in the
request of Laser Photonics Corporation that the effective date of
the above-captioned Registration Statement be accelerated to 5:00
p.m., Eastern Time, on Thursday, September 29, 2022, or as soon
thereafter as practicable.
In
connection with the Preliminary Prospectus distribution for the
above-captioned issue, the prospective underwriter has confirmed
that it has complied and will continue to comply with the
requirements of Rule 15c2-8 under the Securities Exchange Act of
1934, as amended.
The
following information with respect to the distribution of the
Preliminary Prospectus dated September 9, 2022 is furnished
pursuant to Rule 460 of the Rules and Regulations of the Commission
under the Securities Act, in connection with the request for
acceleration of the effective date of the Registration
Statement.
The
undersigned has effected approximately the following distribution
of copies of the Preliminary Prospectus, dated September 9, 2022,
through the date hereof:
300
copies were distributed to prospective underwriters, institutional
investors, dealers and others.
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Very
truly yours,
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ALEXANDER
CAPITAL, L.P.
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as
Representative of the Several Underwriters
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By:
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/s/
Jonathan Gazdak
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Name: Jonathan
Gazdak
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Title:
Managing
Director - Head of Investment Banking
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