# EDGAR Filing Document

**Accession Number:** 0001814215
**File Stem:** 0001193125-26-212401
**Filing Date:** 2026-5
**Character Count:** 19831
**Document Hash:** f6d26a22f2961a81dbb330e85a43da67
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-212401.hdr.sgml**: 20260507

**ACCESSION NUMBER**: 0001193125-26-212401

**CONFORMED SUBMISSION TYPE**: S-3/A

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20260507

**DATE AS OF CHANGE**: 20260507

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Nuburu, Inc.
- **CENTRAL INDEX KEY:** 0001814215
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-3/A
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-295324
- **FILM NUMBER:** 26954823

**BUSINESS ADDRESS:**
- **STREET 1:** 44 COOK STREET
- **STREET 2:** SUITE 100
- **CITY:** DENVER
- **STATE:** CO
- **ZIP:** 80206
- **BUSINESS PHONE:** (303) 780-7389

**MAIL ADDRESS:**
- **STREET 1:** 44 COOK STREET
- **STREET 2:** SUITE 100
- **CITY:** DENVER
- **STATE:** CO
- **ZIP:** 80206

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Tailwind Acquisition Corp.
- **DATE OF NAME CHANGE:** 20200604

**As filed with the Securities and Exchange Commission on May 7, 2026**

**Registration No. 333-295324** 

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549** 

**FORM S-3**

**(Amendment No. 1)**

**REGISTRATION STATEMENT**

***Under The Securities Act of 1933*** 

**NUBURU, INC.**

**(Exact name of Registrant as specified in its charter)** 

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| | |
|:---|:---|
| **Delaware** | **85-1288435** |
| **(State or other jurisdiction of<br>incorporation or organization)** | **(I.R.S. Employer<br>Identification Number)** |

---

**44 Cook Street, Suite 100** 

**Denver, CO 80206** 

**Telephone: (303) 780-7389** 

**(Address, including zip code, and telephone number, including area code, of Registrant's principal executive offices)** 

**Alessandro Zamboni**

**Executive Chairman and Co-Chief Executive Officer**

**44 Cook Street, Suite 100** 

**Denver, CO 80206** 

**Telephone: (303) 780-7389**

**(Name, address, including zip code, and telephone number, including area code, of agent for service)** 

***Copies to:*** 

**Amy Bowler, Esq.**

**Holland & Hart LLP**

**555 17th Street, Suite 3200**

**Denver, CO 80202-3921**

**Tel: (303) 295-8000** 

**Approximate date of commencement of proposed sale to the public**: From time to time after the effective date of this Registration Statement.

If the only securities being registered on this Form are being offered pursuant to dividend or interest reinvestment plans, please check the following box. ☐

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, other than securities offered only in connection with dividend or interest reinvestment plans, check the following box. ☒

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a registration statement pursuant to General Instruction I.D. or a post-effective amendment thereto that shall become effective upon filing with the Commission pursuant to Rule 462(e) under the Securities Act, check the following box. ☐

If this Form is a post-effective amendment to a registration statement filed pursuant to General Instruction I.D. filed to register additional securities or additional classes of securities pursuant to Rule 413(b) under the Securities Act, check the following box. ☐

Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer", "accelerated filer", "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

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| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☐ | Accelerated filer | ☐ |
| Non-accelerated filer | ☒ | Smaller reporting company | ☒ |
|  |  | Emerging growth company | ☐ |

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If an emerging growth company, indicate by check mark if the Registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**The Registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933, as amended, or until the registration statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.** 

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**EXPLANATORY NOTE**

This Amendment No. 1 (this "Amendment") to the Registration Statement on Form S-3 of Nuburu, Inc. (File No. 333-295324) (the "Registration Statement") is being filed as an exhibit-only filing to amend Item 16 of Part II to file the opinion of Holland & Hart LLP as Exhibit 5.1 and the accompanying consent as Exhibit 23.2. Accordingly, this Amendment consists only of the facing page, this explanatory note, Item 16 of Part II of the Registration Statement, the signature page to the Registration Statement and Exhibit 5.l. The prospectus and the balance of Part II of the Registration Statement are unchanged and have been omitted. <br>

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**Item 16. Exhibits.**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Exhibits

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** |
| **Exhibit No.** | **Description** | **Form** | **File No.** | **Exhibit No.** | **Filing Date** |
| 2.1† | [<u>Business Combination Agreement, dated as of August 5, 2022, by and among Tailwind Acquisition Corp., Compass Merger Sub, Inc. and Nuburu, Inc.</u>](https://www.sec.gov/Archives/edgar/data/1814215/000110465922086905/tm2222600d1_ex2-1.htm) | 8-K | 001-39489 | 2.1 | August 8, 2022 |
| 4.1 | [<u>Specimen Common Stock Certificate .</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312523025555/d399353dex41.htm) | 8-K | 001-39489 | 4.1 | February 6, 2023 |
| 4.2 | [<u>Specimen Preferred Stock Certificate .</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312523025555/d399353dex42.htm) | 8-K | 001-39489 | 4.2 | February 6, 2023 |
| 4.3 | [<u>Specimen Warrant Certificate.</u>](https://www.sec.gov/Archives/edgar/data/1814215/000110465920098850/tm2022659d8_ex4-3.htm) | S-1 | 333-248113 | 4.3 | August 26, 2020 |
| 4.4 | [<u>Warrant Agreement, dated as of September 9, 2020, by and between the Company and Continental Stock Transfer & Trust Company.</u>](https://www.sec.gov/Archives/edgar/data/1814215/000110465920103491/tm2022659d16_ex4-1.htm) | 8-K | 001-39489 | 4.1 | September 9, 2020 |
| 4.5 | [<u>Form of Warrant to Purchase Shares of Common Stock.</u>](https://www.sec.gov/Archives/edgar/data/1814215/000095017023027728/buru-ex4_2.htm) | 8-K | 001-39489 | 4.2 | June 13, 2023 |
| 4.6 | [<u>Form of Warrant to Purchase Shares of Common Stock.</u>](https://www.sec.gov/Archives/edgar/data/1814215/000095017024044503/buru-ex10_41.htm) | 10-K | 001-39489 | 10.41 | April 15, 2024 |
| 4.7 | [<u>Subordinated Convertible Note, dated August 18, 2025, between the Company and Indigo Capital LP</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312525283285/buru-ex10_8.htm) | 10-Q | 001-39489 | 10.8 | November 14, 2025 |
| 4.8 | [<u>Subordinated Convertible Note, dated September 2, 2025, between the Company and Brick Lane Capital Management Limited</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312525283285/buru-ex10_11.htm) | 10-Q | 001-39489 | 10.11 | November 14, 2025 |
| 4.9 | [<u>Form of Warrant to Purchase Common Stock</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312525199650/buru-ex4_6.htm) | S-1 | 333-290147 | 4.6 | September 10, 2025 |
| 4.10 | [<u>Form of Pre-Funded Common Stock Purchase Warrant</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312525199650/buru-ex4_7.htm) | S-1 | 333-290147 | 4.7 | September 10, 2025 |
| 4.11 | [<u>Form of Placement Agent's Purchase Warrant</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312525199650/buru-ex4_8.htm) | S-1 | 333-290147 | 4.8 | September 10, 2025 |
| 4.12 | [<u>Form of Series 1 Warrant to Purchase Common Shares</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312525325078/buru-ex4_1.htm) | 8-K | 001-39489 | 4.1 | December 18, 2025 |
| 4.13 | [<u>Form of Series 2, Series 3 and Series 4 Warrant to Purchase Common Shares</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312525325078/buru-ex4_2.htm) | 8-K | 001-39489 | 4.2 | December 18, 2025 |
| 4.14 | [<u>Form of Debenture</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312525325078/buru-ex4_3.htm) | 8-K | 001-39489 | 4.3 | December 18, 2025 |
| 4.15 | [<u>Form of Subordinated Convertible Note, dated January 13, 2026, between the Company and Ambrogio D'Arrezzo</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312526044061/buru-ex10_96.htm) | S-1 | 333-293338 | 10.96 | February 10, 2026 |
| 4.16 | [<u>Form of Subordinated Convertible Note, dated January 15, 2026, between the Company and the holder</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312526044061/buru-ex10_98.htm) | S-1 | 333-293338 | 10.98 | February 10, 2026 |
| 4.17 | [<u>Subordinated Convertible Note, dated February 6, 2026, between the Company and Brick Lane Capital Management Limited</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312526044061/buru-ex10_100.htm) | S-1 | 333-293338 | 10.100 | February 10, 2026 |
| 4.18 | [<u>Pre-Funded Common Stock Purchase Warrant, dated February 6, 2026, by the Company to Indigo Capital LLP.</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312526044061/buru-ex4_12.htm) | S-1 | 333-293338 | 4.12 | February 10, 2026 |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** |
| **Exhibit No.** | **Description** | **Form** | **File No.** | **Exhibit No.** | **Filing Date** |
| 4.19 | [<u>Form of Common Warrant</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312526044061/buru-ex4_13.htm) | S-1 | 333-293338 | 4.13 | February 10, 2026 |
| 4.20 | [<u>Form of Pre-Funded Warrant</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312526044061/buru-ex4_14.htm) | S-1 | 333-293338 | 4.14 | February 10, 2026 |
| 4.21 | [<u>Form of Placement Agent Warrant</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312526044061/buru-ex4_15.htm) | S-1 | 333-293338 | 4.15 | February 10, 2026 |
| 5.1\* | [<u>Opinion of Holland & Hart LLP</u>](buru-ex5_1.htm) |  |  |  |  |
| 23.1# | [<u>Consent of WithumSmith+Brown, PC, Independent Registered Public Accounting Firm for the Company.</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312526177669/buru-ex23_1.htm) |  |  |  |  |
| 23.2\* | [<u>Consent of Holland & Hart LLP (included in Exhibit 5.1).</u>](buru-ex5_1.htm) |  |  |  |  |
| 24.1# | [<u>Power of Attorney (included on the signature page of the initial registration statement).</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312526177669/buru-20260424.htm#power_of_attorne) |  |  |  |  |
| 107# | [<u>Calculation of Filing Fee Table.</u>](https://www.sec.gov/Archives/edgar/data/1814215/000119312526177669/buru-exfiling_fees.htm) |  |  |  |  |

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† Certain of the exhibits and schedules to these exhibits have been omitted in accordance with Regulation S-K Item 601(a)(5). The registrant agrees to furnish a copy of all omitted exhibits and schedules to the SEC upon its request.

# Previously filed.

\* Filed herewith.

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**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-3 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Denver, State of Colorado, on the 7th day of May, 2026.

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| | |
|:---|:---|
| **NUBURU, INC.** | **NUBURU, INC.** |
| By: | /s/ Alessandro Zamboni |
| Name: | Alessandro Zamboni |
| Title: | Executive Chairman and Co-Chief Executive Officer |

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Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated:

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| | | |
|:---|:---|:---|
| **Name** | **Position** | **Date** |
| /s/ Alessandro Zamboni | Executive Chairman and Co-Chief Executive Officer | May 7, 2026 |
| Alessandro Zamboni | (*Principal Executive Officer and Principal Financial and Accounting Officer*) |  |
| \* | Director and Co-Chief Executive Officer | May 7, 2026 |
| Dario Barisoni |  |  |
| \* | Director | May 7, 2026 |
| Shawn Taylor |  |  |
| \* | Director | May 7, 2026 |
| Matteo Ricchebuono |  |  |

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| | |
|:---|:---|
| \* By: | <u>/s/ Alessandro Zamboni</u> |
|  | Alessandro Zamboni |
|  | Attorney-in-Fact |

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## Exhibit 5.1

![img208656848_0.jpg](img208656848_0.jpg)

**Exhibit 5.1**

May 7, 2026

Board of Directors

Nuburu, Inc.

44 Cook Street, Suite 100

Denver, CO 80206

Ladies and Gentlemen:

We have acted as counsel to Nuburu, Inc. (the "**Company**"), a Delaware corporation, in connection with the filing of the Registration Statement on Form S-3 (File No. 333-295324) (the "**Registration Statement**") with the Securities and Exchange Commission (the "**Commission**") under the Securities Act of 1933, as amended (the "**Securities Act**"). The Registration Statement relates to the resale by YA II PN, LTD ("**YA**") of up to 60,000,000 shares (the "**Shares**") of the Company's common stock, par value $0.0001 per share (the "**Common Stock**"), pursuant to a standby equity purchase agreement, dated as of May 30, 2025, by and between the Company and YA (the "**SEPA**"). The Company may, in its sole discretion, elect to sell Shares to YA from time to time pursuant to the SEPA.

As the basis for the opinion hereinafter expressed, we have reviewed originals or copies of the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. an executed copy of the Registration Statement and the related prospectus;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B. the Amended and Restated Certificate of Incorporation of the Company, as amended, and as currently in effect;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C. the Amended and Restated Bylaws of the Company, as amended, and as currently in effect;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;D. the SEPA;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;E. a certificate of good standing covering the Company, issued by the Secretary of State of the State of Delaware as of a recent date (the "**Good Standing Certificate**"); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;F. such resolutions, records, documents, certificates, memoranda and other instruments as in our judgment are necessary or appropriate to enable us to render the opinion expressed below.

We have relied upon the foregoing and upon certificates and other assurances of officers of the Company and others as to factual matters without having independently verified such factual matters. We have assumed for purposes of this opinion: (a) information contained in documents reviewed by us is true, complete and correct; (b) the genuineness and authenticity of all signatures on original documents; (c) the accuracy and completeness of all documents delivered to us and the authenticity of all documents submitted to us as originals; (d) the conformity to originals of all documents submitted to us as copies; (e) the accuracy, completeness and authenticity of certificates of public officials; (f) the legal capacity of all natural persons; and (g) the due authorization, execution and delivery of all documents by parties other than the Company.

We are opining herein as to the Delaware General Corporation Law, as amended, and we express no opinion with respect to the applicability thereto, or the effect thereon, of the laws of any other jurisdiction, or as to any matters of municipal law or the laws of any local agencies within any state.

Based upon and subject to the foregoing qualifications, assumptions and limitations and the further limitations set forth below, we are of the opinion that, upon due action by the board of directors of the Company or a duly appointed committee thereof to determine the price per share of the Shares, and when issued and paid for in accordance with the SEPA, the Shares will be duly authorized and, when issued upon receipt by the Company of the consideration therefore, will be validly issued, fully paid and non-assessable.

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| | | |
|:---|:---|:---|
| **Location** | **Mailing Address**<br> P.O. Box 8749<br>**Denver, CO 80201-8749** | **Contact** |
| 555 17th Street, Suite 3200<br>Denver, CO 80202-3921 | **Mailing Address**<br> P.O. Box 8749<br>**Denver, CO 80201-8749** | p: 303.295.8000 \| f: 303.295.8261<br>www.hollandhart.com |
| Holland & Hart LLP Anchorage Aspen Billings Boise Boulder Cheyenne Denver Jackson Hole Las Vegas Reno Salt Lake City Santa Fe Washington, D.C. | Holland & Hart LLP Anchorage Aspen Billings Boise Boulder Cheyenne Denver Jackson Hole Las Vegas Reno Salt Lake City Santa Fe Washington, D.C. | Holland & Hart LLP Anchorage Aspen Billings Boise Boulder Cheyenne Denver Jackson Hole Las Vegas Reno Salt Lake City Santa Fe Washington, D.C. |

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May 7, 2026Page 2

The foregoing opinions are qualified to the extent that the enforceability of any document or instrument may be limited by or subject to bankruptcy, insolvency, fraudulent transfer or conveyance, reorganization, moratorium or other similar laws relating to or affecting creditors' rights generally, and general equitable or public policy principles.

We expressly disavow any obligation to advise you with respect to future changes in law or in our knowledge or as to any event or change of condition occurring subsequent to the date of this letter. This opinion is for your benefit in connection with the Registration Statement and may be relied upon by you and by persons entitled to rely upon it pursuant to the applicable provisions of the Securities Act.

We consent to the filing of this opinion as Exhibit 5.1 to the Registration Statement. We also consent to the reference to our firm under the heading "Legal Matters" in the Registration Statement. In giving these consents, we do not thereby admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Commission.

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| |
|:---|
| Sincerely, |
| /s/ Holland & Hart LLP |

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