# EDGAR Filing Document

**Accession Number:** 0002061379
**File Stem:** 0001213900-25-056277
**Filing Date:** 2025-6
**Character Count:** 1716
**Document Hash:** 13464103e3513eff995f8d85fb447598
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-056277.hdr.sgml**: 20250827

**ACCESSION NUMBER**: 0001213900-25-056277

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250620

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LightWave Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002061379
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2735 SAND HILL RD
- **CITY:** MENLO PARK
- **STATE:** CA
- **ZIP:** 94025
- **BUSINESS PHONE:** 650-515-3930

**MAIL ADDRESS:**
- **STREET 1:** 2735 SAND HILL RD
- **CITY:** MENLO PARK
- **STATE:** CA
- **ZIP:** 94025

**LIGHTWAVE ACQUISITION CORP.**

**14755 Preston Road<br> Suite 520<br> Dallas TX 75254** 

June 20, 2025

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, DC 20549

Attention: Stacie Gorman and David Link

Re: LightWave Acquisition Corp. <br> Registration Statement on Form S-1 <br> Filed May 20, 2025, as amended<br> File No. 333- 287412

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, LightWave Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on June 24, 2025, or as soon as thereafter practicable.

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| |
|:---|
| Very truly yours, |
| /s/ Robert Bennett |
| Robert Bennett |
| Chief Executive Officer |

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cc: Loeb & Loeb LLP