# EDGAR Filing Document

**Accession Number:** 0001124796
**File Stem:** 0000000000-26-003975
**Filing Date:** 2026-4
**Character Count:** 4630
**Document Hash:** 09ac06ca3df6ef776b1e1c53f7e338af
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-003975.hdr.sgml**: 20260529

**ACCESSION NUMBER**: 0000000000-26-003975

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260420

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NLIGHT, INC.
- **CENTRAL INDEX KEY:** 0001124796
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 912066376
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-38462

**BUSINESS ADDRESS:**
- **STREET 1:** 4637 NW 18TH AVENUE
- **CITY:** CAMAS
- **STATE:** WA
- **ZIP:** 98607
- **BUSINESS PHONE:** 360-566-4460

**MAIL ADDRESS:**
- **STREET 1:** 4637 NW 18TH AVENUE
- **CITY:** CAMAS
- **STATE:** WA
- **ZIP:** 98607

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NLIGHT PHOTONICS CORP
- **DATE OF NAME CHANGE:** 20000925
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001124796-26-000012

## Text-Extract

```

                                                            April 20, 2026

Joseph Corso
Chief Financial Officer
nLIGHT, Inc.
4637 NW 18 th Avenue
Camas, Washington 98607

       Re: nLIGHT, Inc.
           Form 10-K for the Year Ended December 31, 2025
           Filed February 27, 2026
           File No. 001-38462
Dear Joseph Corso:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Year Ended December 31, 2025
Notes to Consolidated Financial Statements
Note 18 - Segment Information, page 62

1.     You disclose that your CODM uses revenue, gross profit, and gross margin
to evaluate
       segment performance. Please revise in future filings to clarify which of
the disclosed
       metrics constitute the CODM   s primary measure of segment profit or
loss.
2.     We note that in your table of selected financial data by business
segment, you have a
       column titled    Corporate and Other    and that this column consists of
general and
       administrative overhead costs and unallocated expenses related to
stock-based
       compensation and purchased intangible amortization, which are not used
in evaluating
       the results of, or in the allocation of resources to, your reportable
segments. As this
       amount appears to represent the reconciling items between the total of
the gross margin
       segment measures and your consolidated gross margin, rather than
revenue/expenses
       related to other segments, it should not be given prominence as a
separate column, but
       instead should be reflected as a reconciling item in a reconciliation
which totals the
       segment profitability measures and reconciles to consolidated income
before income
 April 20, 2026
Page 2

       taxes. Refer to the guidance in ASC 280-10-50-30. Please revise your
disclosure in
       future filings.
3.     Please more fully explain to us how you believe you have complied with
the
       requirements to disclose significant expenses and other segment items
required by ASC
       280-10-50-26A and 26B or explain how you intend to revise your
disclosures in future
       filings to comply with this guidance. If you have no significant expense
categories,
       please tell us where and how you explain the nature of the expense
information the
       CODM uses to manage operations as required by ASC 280-10-50-26C or
explain how
       you intend to revise your disclosures in future filings to comply with
this guidance.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       Please contact Melissa Gilmore at 202-551-3777 or Kevin Woody at
202-551-3629 with
any questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._