# EDGAR Filing Document

**Accession Number:** 0001814215
**File Stem:** 0000950170-25-090023
**Filing Date:** 2025-6
**Character Count:** 6259
**Document Hash:** 91f02ee3035a067c71f9a363eef79491
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000950170-25-090023.hdr.sgml**: 20250625

**ACCESSION NUMBER**: 0000950170-25-090023

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 10

**CONFORMED PERIOD OF REPORT**: 20250620

**ITEM INFORMATION**: Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

**FILED AS OF DATE**: 20250625

**DATE AS OF CHANGE**: 20250625

**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:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-39489
- **FILM NUMBER:** 251074442

**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

?xml version='1.0' encoding='ASCII'? 8-K

**UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549**

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## **FORM** 8-K

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**CURRENT REPORT**

**Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934**

**Date of Report (Date of earliest event reported):** June 20, 2025<br>

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Nuburu, Inc.

**(Exact name of Registrant as Specified in Its Charter)**

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| | | |
|:---|:---|:---|
| Delaware | 001-39489 | 85-1288435 |
| **(State or Other Jurisdiction<br>of Incorporation)** | **(Commission File Number)** | **(IRS Employer<br>Identification No.)** |
| 7442 S Tucson Way<br>Suite 130 |  |  |
| Centennial**,** Colorado |  | 80112 |
| **(Address of Principal Executive Offices)** |  | **(Zip Code)** |

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**Registrant's Telephone Number, Including Area Code:** (720) 767-1400<br>

**(Former Name or Former Address, if Changed Since Last Report)**

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Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

**Securities registered pursuant to Section 12(b) of the Act:**

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| | | |
|:---|:---|:---|
| **<br>Title of each class** | **Trading<br>Symbol(s)** | **<br>Name of each exchange on which registered** |
| Common Stock, par value $0.0001 per share | BURU | NYSE American LLC |

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Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§ 230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§ 240.12b-2 of this chapter).

Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

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**Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.**

On June 20, 2025, the Company's management, upon the recommendation of the Audit Committee of the Board of Directors (the "Audit Committee"), concluded that the Company's previously issued unaudited financial statements as of and for the three months ended March 31, 2025, should no longer be relied upon due to misstatements that are described below, and it should be noted that these misstatements relate only to non-cash accounts on the previously issued unaudited financial statements, and that the Company will restate such financial statements to make necessary corrections.

Subsequent to filing its Quarterly Report on Form 10-Q for the three months ended March 31, 2025, the Company determined that, as of and for the three months ended March 31, 2025, (1) certain assumptions used to calculate fair value for certain convertible notes held by third parties that are being accounted for at fair value were not appropriate at the date the convertible notes were issued and (2) the fair value of these convertible notes were not adjusted to fair value upon conversion, resulting in an understatement of the following non-cash accounts - additional paid-in capital and non-operating expenses, which were determined to be material. As a result of these material misstatements, the Company will restate previously issued financial statements for the period referenced above, in accordance with ASC 250, Accounting Changes and Error Corrections in an amendment to the previously filed Quarterly Report on Form 10-Q for the three-months ended March 31, 2025.

The Company determined that these errors were the result of a material weakness in internal control over financial reporting that was previously reported in management's report on internal control over financial reporting as of December 31, 2024 in Part II, Item 9A, "Controls and Procedures" on Form 10-K originally filed with the Securities and Exchange Commission on April 15, 2025.

The Audit Committee discussed the basis for the restatement and matters described in this report with the Company's independent registered public accounting firm.

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**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

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| | | | |
|:---|:---|:---|:---|
|  |  |  | NUBURU, INC. |
| Date: | June 25, 2025 | By:  | /s/ Alessandro Zamboni |
|  |  |  | Name: Alessandro Zamboni<br>Title: Executive Chairman |

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