# EDGAR Filing Document

**Accession Number:** 0001814215
**File Stem:** 0001193125-26-174010
**Filing Date:** 2026-4
**Character Count:** 2826
**Document Hash:** e2ca7300d359425762e0fe63b06efeb3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-174010.hdr.sgml**: 20260423

**ACCESSION NUMBER**: 0001193125-26-174010

**CONFORMED SUBMISSION TYPE**: RW

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260423

**DATE AS OF CHANGE**: 20260423

**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:** RW

**SEC ACT:**
- **SEC FILE NUMBER:** 333-287169
- **FILM NUMBER:** 26889712

**BUSINESS ADDRESS:**
- **STREET 1:** 44 COOK STREET
- **STREET 2:** SUITE 100
- **CITY:** DENVER
- **STATE:** CO
- **ZIP:** 80206
- **BUSINESS PHONE:** (303) 780-7389

**MAIL ADDRESS:**
- **STREET 1:** 44 COOK STREET
- **STREET 2:** SUITE 100
- **CITY:** DENVER
- **STATE:** CO
- **ZIP:** 80206

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

April 23, 2026

<u>VIA EDGAR</u> 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Nuburu, Inc.

Request for Withdrawal

Registration Statement on Form S-3 (File No. 333-287169)

Ladies and Gentlemen:

Pursuant to Rule 477 under the Securities Act of 1933, as amended (the "Securities Act"), Nuburu, Inc. (the "Company") hereby respectfully requests that the Securities and Exchange Commission (the "Commission") consent to the withdrawal of the Company's Registration Statement on Form S-3 (File No. 333-287169), together with the exhibits thereto, which was filed on May 9, 2025 (the "Registration Statement"), as of the date hereof or at the earliest practicable date hereafter.

The Company is requesting the withdrawal of the Registration Statement because the Company became aware of the fact that it did not satisfy the registrant requirements under general instruction I.A.3(b) of Form S-3 due to two late Current Reports on Form 8-K. No securities were sold in connection with the offering contemplated in the Registration Statement.

The Company requests that, in accordance with Rule 457(p) under the Securities Act, all fees paid to the Commission in connection with the filing of the Registration Statement be credited for future use.

Should you have any questions regarding this request, please contact Amy Bowler, Holland & Hart LLP, at (303) 290-1086.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Nuburu, Inc. | Nuburu, Inc. |
| */s/ Alessandro Zamboni* | */s/ Alessandro Zamboni* |
| Name: | Alessandro Zamboni |
| Title: | Executive Chairman and Co-Chief Executive Officer |

---

cc: Amy Bowler, Esq.