# EDGAR Filing Document

**Accession Number:** 0001866816
**File Stem:** 0001493152-26-019081
**Filing Date:** 2026-4
**Character Count:** 2520
**Document Hash:** 83452b984c5883fdf2877e2fcd278bd4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-019081.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0001493152-26-019081

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260427

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SYNTEC OPTICS HOLDINGS, INC.
- **CENTRAL INDEX KEY:** 0001866816
- **STANDARD INDUSTRIAL CLASSIFICATION:** OPTICAL INSTRUMENTS & LENSES [3827]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 870816957
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1111 LINCOLN ROAD
- **STREET 2:** SUITE 500
- **CITY:** MIAMI BEACH
- **STATE:** FL
- **ZIP:** 33139
- **BUSINESS PHONE:** 617-894-5238

**MAIL ADDRESS:**
- **STREET 1:** 1111 LINCOLN ROAD
- **STREET 2:** SUITE 500
- **CITY:** MIAMI BEACH
- **STATE:** FL
- **ZIP:** 33139

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** OmniLit Acquisition Corp.
- **DATE OF NAME CHANGE:** 20210610

**SYNTEC OPTICS HOLDINGS, INC.**

**515 LEE ROAD**

**ROCHESTER, NY 14606**

April 27, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, D.C. 20549

Attention: Margaret Sawicki

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| | |
|:---|:---|
| **Re:** | **Syntec Optics Holdings, Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **Filed April 27, 2026** |
|  | **File No. 333-295335 (the "Registration Statement")** |
|  | **<u>Acceleration Request</u>** |

---

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Syntec Optics Holdings, Inc. (the "Registrant") hereby respectfully requests that the U.S. Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to Tuesday, April 28, 2026, at 5:15 p.m., Eastern Time, or as soon as thereafter practicable.

The cooperation of the staff in meeting the timetable described above is very much appreciated.

Please contact Rick Werner or Alla Digilova of Haynes and Boone, LLP, counsel to the Registrant, at (212) 659-4974 or (212) 659-4993, respectively, with any questions regarding this request.

---

| |
|:---|
| Very truly yours, |
| SYNTEC OPTICS HOLDINGS, INC. |
| /s/ Al Kapoor |
| Al Kapoor, Chief Executive Officer |

---

cc: <u>*Haynes and Boone, LLP*</u> <br> Rick Werner, Esq. <br> Alla Digilova, Esq.