# EDGAR Filing Document

**Accession Number:** 0001814215
**File Stem:** 0001193125-25-322914
**Filing Date:** 2025-12
**Character Count:** 2093
**Document Hash:** 13bdacac67afdfad4467f56c89eac017
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-322914.hdr.sgml**: 20260428

**ACCESSION NUMBER**: 0001193125-25-322914

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251217

**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:** 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

December 17, 2025

<u>VIA EDGAR</u>

Kristin Baldwin

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Acceleration Request for Nuburu, Inc. Registration Statement on Form S-1 (File No. 333-292123)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, and the rules and regulations promulgated thereunder, Nuburu, Inc. respectfully requests that the effective date for the above captioned registration statement on Form S-1 (the "Registration Statement"), be accelerated so that the Registration Statement will be declared effective at 5:00 p.m. Eastern Time on December 19, 2025, or as soon thereafter as is practicable.

Should you have any questions regarding the Registration Statement, please contact Amy Bowler at (303) 290-1086.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Nuburu, Inc. | Nuburu, Inc. |
| By:  | *<u>/s/ Alessandro Zamboni</u>*  |
|  | Name: Alessandro Zamboni<br>Title: Executive Chairman |

---

cc: Amy Bowler, Esq.

------