September 15, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: | Ibolya Ignat | |
Terence O’Brien Alan Campbell Suzanne Hayes | ||
Re: | LENSAR, Inc. Form 10 Registration Statement (File No. 001-39473) CIK No. 0001320350 |
Ladies and Gentlemen:
We hereby request acceleration of the effective date of the above-referenced Registration Statement on Form 10 of LENSAR, Inc. so that it may become effective at 4:00 p.m., Eastern Time, on September 17, 2020, or as soon as possible thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Drew Capurro at 714-755-8008.
[Signature appears on next page]
September 15, 2020
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Very truly yours, |
/s/ Nicholas T. Curtis |
Nicholas T. Curtis |
Chief Executive Officer |
LENSAR, Inc. |
cc: | Via Email |
Thomas R. Staab, II, LENSAR, Inc.
Michael Treska, Esq., Latham & Watkins LLP
B. Shayne Kennedy, Esq., Latham & Watkins LLP
Drew Capurro, Esq., Latham & Watkins LLP