July 30, 2024

James S. Marcelli
President
Lightwave Logic, Inc.
369 Inverness Parkway, Suite 350
Englewood, CO 80112

       Re: Lightwave Logic, Inc.
           Registration Statement on Form S-3
           Filed July 26, 2024
           File No. 333-281059
Dear James S. Marcelli:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

       Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you that
the company and its management are responsible for the accuracy and adequacy of
their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Margaret Sawicki at 202-551-7153 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Industrial
Applications and
                                                           Services
cc:   Clayton Parker, Esq.