Correspondence
LIGHTWAVE LOGIC, INC.
369 Inverness Parkway, Suite 350
Englewood, CO 80112
August 1, 2024
VIA EDGAR
United States Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attn: Rucha Pandit
| Re: | Lightwave Logic, Inc. Request for Acceleration of Registration Statement on Form S-3 File No. 333-281059 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lightwave Logic, Inc., a Nevada corporation (the “Company”), hereby requests acceleration of the effectiveness of its Registration Statement on Form S-3 (File No. 333-281059), as amended and filed with the U.S. Securities and Exchange Commission on July 31, 2023, to 4:00PM ET on August 5, 2024 or as soon thereafter as practicable.
Please direct any questions or comments regarding this filing to Erin L. Fogarty at (305) 539-3385 of K&L Gates LLP, legal counsel to the Company.
| Sincerely, | |
| /s/ James S. Marcelli | |
|
Name: James S. Marcelli Title: President
|