# EDGAR Filing Document

**Accession Number:** 0001807887
**File Stem:** 0001493152-26-020577
**Filing Date:** 2026-4
**Character Count:** 2213
**Document Hash:** 9dc70243bfceeb12adc15c2e5459936d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-020577.hdr.sgml**: 20260602

**ACCESSION NUMBER**: 0001493152-26-020577

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260430

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Laser Photonics Corp
- **CENTRAL INDEX KEY:** 0001807887
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 843628771
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1101 NORTH KELLER ROAD
- **STREET 2:** SUITE G-2
- **CITY:** ORLANDO
- **STATE:** FL
- **ZIP:** 32810
- **BUSINESS PHONE:** 407-804-1000

**MAIL ADDRESS:**
- **STREET 1:** 1101 NORTH KELLER ROAD
- **STREET 2:** SUITE G-2
- **CITY:** ORLANDO
- **STATE:** FL
- **ZIP:** 32810

**Laser Photonics Corporation**

250 Technology Park

Lake Mary, FL 32746

April 30, 2026

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, DC 20549

Attention: Jenny O'Shanick, Esq.

Re: Laser Photonics Corporation <br> Registration Statement on Form S-1, File No. 333-295327

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Requested Date: February 5, 2026

Requested Time: 5:15 pm, Eastern Time

Ladies and Gentlemen:

Laser Photonics Corporation (the "Company") hereby requests that the effective date of the Company's Registration Statement on Form S-1 (File No. 333-295327), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 5:15 p.m. Eastern time on April 30, 2026, or as soon thereafter as possible.

Please contact Ernest M. Stern of CM Law LLP at (301) 910-2030 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Mr. Stern by telephone when this request for acceleration has been granted.

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| |
|:---|
| Sincerely yours, |
| LASER PHOTONICS CORPORATION |
| */s/ Wayne Tupuola* |
| Wayne Tupuola |
| President and Chief Executive Officer |

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