# EDGAR Filing Document

**Accession Number:** 0000889971
**File Stem:** 0001654954-25-013726
**Filing Date:** 2025-12
**Character Count:** 2421
**Document Hash:** ee55c9fd246abac6b57568f2a930d486
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001654954-25-013726.hdr.sgml**: 20260428

**ACCESSION NUMBER**: 0001654954-25-013726

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251205

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LIGHTPATH TECHNOLOGIES INC
- **CENTRAL INDEX KEY:** 0000889971
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 860708398
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0630

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2603 CHALLENGER TECH CT
- **STREET 2:** STE 100
- **CITY:** ORLANDO
- **STATE:** FL
- **ZIP:** 32826-2716
- **BUSINESS PHONE:** 4073824003

**MAIL ADDRESS:**
- **STREET 1:** 2603 CHALLENGER TECH CT
- **STREET 2:** STE 100
- **CITY:** ORLANDO
- **STATE:** FL
- **ZIP:** 32826-2716

**LightPath Technologies, Inc.** 

2603 Challenger Tech Ct., Suite 100

Orlando, Florida 32826

December 5, 2025

***VIA EDGAR***

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

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| | |
|:---|:---|
| **Re:** | **LightPath Technologies, Inc. Registration Statement on Form S-3 (Registration No. 333- 290672)**  |

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Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333- 290672) (the "Registration Statement") of LightPath Technologies, Inc. (the "Company"). We respectfully request that the Registration Statement become effective as of 5:00 p.m., Washington, D.C. time, on December 9, 2025, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Baker & Hostetler LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Baker & Hostetler LLP, by calling Suzanne Hanselman at (216) 861-7090.

Thank you for your assistance in this matter.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| **LIGHTPATH TECHNOLOGIES, INC.** | **LIGHTPATH TECHNOLOGIES, INC.** |
| By: | /s/ Albert Miranda |
|  | Albert Miranda |
|  | Chief Financial Officer |

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cc: Jeffrey Decker, Baker & Hostetler LLP <br> Suzanne Hanselman, Baker & Hostetler LLP