LightPath Technologies, Inc.
2603 Challenger Tech Ct., Suite 100
Orlando, Florida 32826
May 8, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
| Re: | LightPath Technologies, Inc. Registration Statement on Form S-3 (Registration No. 333-286947) |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-286947) (the “Registration Statement”) of LightPath Technologies, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 5:00 p.m., Washington, D.C. time, on May 12, 2025, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Baker & Hostetler LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Baker & Hostetler LLP, by calling Suzanne Hanselman at (216) 861-7090.
Thank you for your assistance in this matter.
| Sincerely, | |||
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| LIGHTPATH TECHNOLOGIES, INC. | |||
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| By: | /s/ Albert Miranda |
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| Albert Miranda |
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| Chief Financial Officer |
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| cc: | Jeffrey Decker, Baker & Hostetler LLP |
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| Suzanne Hanselman, Baker & Hostetler LLP |