# EDGAR Filing Document

**Accession Number:** 0000811240
**File Stem:** 0001193125-23-001546
**Filing Date:** 2023-1
**Character Count:** 2890
**Document Hash:** fae7faeee34c5fa075c71d408621eb14
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-001546.hdr.sgml**: 20230207

**ACCESSION NUMBER**: 0001193125-23-001546

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230104

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BIOLASE, INC
- **CENTRAL INDEX KEY:** 0000811240
- **STANDARD INDUSTRIAL CLASSIFICATION:** DENTAL EQUIPMENT & SUPPLIES [3843]
- **IRS NUMBER:** 870442441
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 27042 TOWNE CENTRE DRIVE
- **STREET 2:** SUITE 270
- **CITY:** FOOTHILL RANCH
- **STATE:** CA
- **ZIP:** 92610
- **BUSINESS PHONE:** 949-361-1200

**MAIL ADDRESS:**
- **STREET 1:** 27042 TOWNE CENTRE DRIVE
- **STREET 2:** SUITE 270
- **CITY:** FOOTHILL RANCH
- **STATE:** CA
- **ZIP:** 92610

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BIOLASE TECHNOLOGY INC
- **DATE OF NAME CHANGE:** 19941117

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LASER MEDICAL TECHNOLOGY INC
- **DATE OF NAME CHANGE:** 19941117

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LASER ENDO TECHNIC CORP
- **DATE OF NAME CHANGE:** 19920708

January 4, 2023

<u>Via EDGAR</u> 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

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| | |
|:---|:---|
| Attention: | Jessica Ansart |
| Re: | BIOLASE, Inc. |
|  | Registration Statement on Form S-1 |
|  | File No. 333-268528 |

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**Acceleration Request** 

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| | |
|:---|:---|
| **Requested Date:** | **January 5, 2023** |
| **Requested Time:** | **5:00 P.M., Eastern Time** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, BIOLASE, Inc. (the "**<u>Company</u>**"), hereby requests that the effective date of the Company's Registration Statement on Form S-1, Registration Number 333-268528 (the "**<u>Registration Statement</u>**") be accelerated so that the Company's Registration Statement will become effective at 5:00 P.M. Eastern Time, on January 5, 2023 or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.

We would appreciated it if, as soon as the Registration Statement is declared effective, you would so inform Istvan A. Hajdu of Sidley Austin LLP at (212) 839-5651.

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| |
|:---|
| Very truly yours, |
| /s/ Michael Carroll<br> Michael Carroll |
| Secretary |
| BIOLASE, Inc. |

---

cc: John R. Beaver, Chief Executive Officer

Jennifer Bright, Chief Financial Officer

Michael Carroll, Secretary

Beth Berg, Sidley Austin LLP

Istvan A. Hajdu, Sidley Austin LLP

David E. Danovitch, Sullivan & Worcester LLP

Aaron M. Schleicher, Sullivan & Worcester LLP