# EDGAR Filing Document

**Accession Number:** 0000811240
**File Stem:** 0001193125-23-003577
**Filing Date:** 2023-1
**Character Count:** 3446
**Document Hash:** 1f998dbb26a675dfc7ebce36665ff405
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-003577.hdr.sgml**: 20230207

**ACCESSION NUMBER**: 0001193125-23-003577

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230106

**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 6, 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<br> Withdrawal of Acceleration Request<br> Resubmission of Acceleration Request |

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Ladies and Gentlemen:

Please refer to the acceleration request (the "<u>Prior Acceleration Request</u>") submitted on January 4, 2023 (requesting effectiveness on January 5, 2023) by BIOLASE, Inc. (the "<u>Registrant</u>"), pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, with respect to the Registrant's registration statement on Form S-1 (Registration Number 333-268528 (as amended, the "<u>Registration Statement</u>").

<u>Withdrawal of Acceleration Request</u> 

The Registrant hereby formally withdraws the Prior Acceleration Request.

<u>Resubmission of Acceleration Request</u> 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Registrant hereby requests that the effective date of the Registration Statement be accelerated so that the Registration Statement will become effective at 5:00 P.M. Eastern Time, on January 9, 2023, or as soon thereafter as practicable, or at such later time as the Registrant 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.

If you have any questions or require any additional information with respect to any of the matters discussed in this letter, please contact Istvan Hajdu of Sidley Austin LLP, counsel to the Registrant, at (212) 839-5651.

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

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| | |
|:---|:---|
|  cc: | John R. Beaver, Chief Executive Officer |
|  | Jennifer Bright, Chief Financial Officer |
|  | Michael Carroll, Secretary<br> Beth Berg, Sidley Austin LLP |
|  | Istvan A. Hajdu, Sidley Austin LLP |
|  | David E. Danovitch, Sullivan & Worcester LLP |
|  | Aaron M. Schleicher, Sullivan & Worcester LLP |

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