# EDGAR Filing Document

**Accession Number:** 0001758057
**File Stem:** 0001628280-25-041528
**Filing Date:** 2025-9
**Character Count:** 2961
**Document Hash:** e8256de1229b4d82a74a7522ce9f08b2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-25-041528.hdr.sgml**: 20251121

**ACCESSION NUMBER**: 0001628280-25-041528

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250903

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Luminar Technologies, Inc./DE
- **CENTRAL INDEX KEY:** 0001758057
- **STANDARD INDUSTRIAL CLASSIFICATION:** MOTOR VEHICLE PARTS & ACCESSORIES [3714]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 831804317
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2603 DISCOVERY DRIVE, SUITE 100
- **CITY:** ORLANDO
- **STATE:** FL
- **ZIP:** 32826
- **BUSINESS PHONE:** 407-900-5259

**MAIL ADDRESS:**
- **STREET 1:** 2603 DISCOVERY DRIVE, SUITE 100
- **CITY:** ORLANDO
- **STATE:** FL
- **ZIP:** 32826

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Luminar Technologies, Inc./FL
- **DATE OF NAME CHANGE:** 20201203

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Gores Metropoulos, Inc.
- **DATE OF NAME CHANGE:** 20181102

**Luminar Technologies, Inc.**

2603 Discovery Drive, Suite 100

Orlando, Florida 32826

September 3, 2025

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Ms. Erin Donahue<br>Ms. Jennifer Angelini

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Re:** | **Luminar Technologies, Inc.**<br>**Registration Statement on Form S-3 as amended by Pre-effective Amendment No. 1**<br>**Original Filing Date July 29, 2025**<br>**Amendment Filing Date August 22, 2025**<br>**File No. 333-289015**<br>**Request for Acceleration of Effective Date**  |

---

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "**Act**"), Luminar Technologies, Inc. (the "**Company**") hereby respectfully requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated so that the same will become effective on September 4, 2025, at 2:00 PM, Eastern Time, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

The Company hereby authorizes Daniel Kim of Orrick, Herrington & Sutcliffe LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

The Company requests that it be notified of such effectiveness by a telephone call to Daniel Kim of Orrick, Herrington & Sutcliffe LLP at (310) 633-2803.

If you have any questions regarding this request, please contact Mr. Kim at (310) 633-2803.

---

| | | | |
|:---|:---|:---|:---|
| | | Very truly yours, | Very truly yours, |
| | | **LUMINAR TECHNOLOGIES, INC.** | **LUMINAR TECHNOLOGIES, INC.** |
| | | By: | /s/ Alexander Fishkin |
| | | | Name: Alexander Fishkin |
| | | | Title: Chief Legal Officer |
| cc: | Daniel S. Kim <br>Orrick, Herrington & Sutcliffe LLP |  |  |

---

<br>