# EDGAR Filing Document

**Accession Number:** 0001124796
**File Stem:** 0000000000-26-004421
**Filing Date:** 2026-4
**Character Count:** 1948
**Document Hash:** d021237f7390ee483370074a126c8e34
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-004421.hdr.sgml**: 20260529

**ACCESSION NUMBER**: 0000000000-26-004421

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260430

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NLIGHT, INC.
- **CENTRAL INDEX KEY:** 0001124796
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 912066376
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-38462

**BUSINESS ADDRESS:**
- **STREET 1:** 4637 NW 18TH AVENUE
- **CITY:** CAMAS
- **STATE:** WA
- **ZIP:** 98607
- **BUSINESS PHONE:** 360-566-4460

**MAIL ADDRESS:**
- **STREET 1:** 4637 NW 18TH AVENUE
- **CITY:** CAMAS
- **STATE:** WA
- **ZIP:** 98607

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NLIGHT PHOTONICS CORP
- **DATE OF NAME CHANGE:** 20000925
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001124796-26-000012

## Text-Extract

```

                                                          April 30, 2026

Joseph Corso
Chief Financial Officer
nLIGHT, Inc.
4637 NW 18 th Avenue
Camas, Washington 98607

       Re: nLIGHT, Inc.
           Form 10-K for the Year Ended December 31, 2025
           File No. 001-38462
Dear Joseph Corso:

       We have completed our review of your filing. We remind you that the
company and its
management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding
any review, comments, action or absence of action by the staff.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._