# EDGAR Filing Document

**Accession Number:** 0001814215
**File Stem:** 0001814215-25-000008
**Filing Date:** 2025-9
**Character Count:** 2496
**Document Hash:** bf5bb9aa94301dbe9953d4c22920d571
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001814215-25-000008.hdr.sgml**: 20251120

**ACCESSION NUMBER**: 0001814215-25-000008

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250911

**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:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 7442 S TUSCON WAY
- **STREET 2:** SUITE 130
- **CITY:** CENTENNIAL
- **STATE:** CO
- **ZIP:** 80112
- **BUSINESS PHONE:** (720) 767-1400

**MAIL ADDRESS:**
- **STREET 1:** 7442 S TUSCON WAY
- **STREET 2:** SUITE 130
- **CITY:** CENTENNIAL
- **STATE:** CO
- **ZIP:** 80112

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

September 11, 2025

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-1004

Re: Nuburu, Inc.

Registration Statement on Form S-1

File No. 333-290147

Ladies and Gentlemen:

As the placement agent of the proposed offering of Nuburu, Inc. (the "Company"), we hereby join the Company's request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 4:30 p.m., Eastern Time, on Friday, September 12, 2025, or as soon thereafter as is practicable.

Pursuant to Rule 460 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, we wish to advise you that, through September 11, 2025, we distributed to each dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as "E-red" copies of the Preliminary Prospectus dated September 10, 2025, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Joseph Gunnar & Co., LLC** | **Joseph Gunnar & Co., LLC** |
| By:  | <u>/s/ Stephan A. Stein</u>  |
|  | Name: Stephan A. Stein<br>Title: President |

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