Exhibit 10.102

Acknowledgement and Amendment to the Sale Purchase and Investment Agreement between

Vanguard Holdings S.r.l., a limited liability company (società a responsabilità limitata) incorporated under the laws of Italy, having its registered office in Milan (Italy), at Via Carducci No. 36, registered with the Companies’ Register of Milan – Monza Brianza - Lodi under No. 14392390960, duly represented by its sole Director, Mr. Alessandro Zamboni (“HoldCo”);

and

Alessandro Zamboni, an Italian citizen, born in Turin (Italy), on September 20, 1978, Italian tax

code ZMBLSN78P20L219K (“AZ”);

on the one side

and

Nuburu Inc., a company incorporated under the Laws of Delaware (United Stated of America), having its registered office in 44 Cook Street, Suite 100, Denver, CO 80206, United States of America, registered with the State of Delaware under No. 7992754, whose shares are listed on the New York Stock Exchange, duly represented by Dario Barisoni, as Co-CEO (“Nuburu”);

and

Nuburu Defense LLC, a company incorporated under the Laws of Delaware (United Stated of America), having its registered office in 44 Cook Street, Suite 100, Denver, CO 80206, United States of America, registered with the State of Delaware duly represented by Dario Barisoni, as CEO (“Nuburu Defense”);

on the other side

(HoldCo, AZ, Nuburu and Nuburu Defense, jointly, the “Parties” and each a “Party”).

RECITALS

36, registered with the Companies’ Register of Milan – Monza Brianza - Lodi under No. 13555410961 (“Orbit” or the “Company”). Orbit is a software company which operates in the software sector specializing in operational resilience, business continuity, and crisis management for mission-critical organizations;

on the other side, entered into a sale purchase and investment agreement having as object the investment in and the acquisition of the Company by Nuburu Defense (the “SPIA”).

(a) on 31 October 2025, subscribed and paid up a portion of the Capital Increase (as defined in the SPIA), resolved upon by Orbit and offered for subscription by Orbit to Nuburu Defense, for an amount equal to the Initial Investment (as defined in the SPIA) by means of the conversion into capital and premium of the entire amount of the Initial Investment; and (b) paid the entire amount of the Advance Payment (as defined in the SPIA).

portion of the Capital Increase for an amount equal to a total amount of Euro 1,731,601.73 (equal to USD 2,000,000) at the exchange rate USD:EUR registered on 30 October 2025), of which Euro 160.00 as nominal value and Euro 1,731,441,73 as premium, and as a result Nuburu Defense ha obtained an overall equity interest in the Company representing about the 21.875% of its corporate capital.

Defense of a stake representing at least the 20% of the corporate capital of the Company, the quotaholders’ meeting of the Company resolved upon (i) the approval of the new by-laws granting Nuburu Defense with certain governance rights; and (ii) the appointment of the corporate bodies in compliance with the amended by-laws of the Company. By virtue of the resolutions set forth above, Nuburu Defense controls the Company , in accordance with the applicable laws and regulations.

to acquire the entire corporate capital of the Company, will be satisfied through No. 50,000,000 (fifty million) (to be considered as a fixed and invariable amount) of Nuburu Common Stocks (as defined in the Paragraph 2.1 below), in lieu of a certain number of Nuburu Preferred Shares. To this purpose, also in compliance with the related party transaction laws and regulations applicable to Nuburu, on 6 and 9 February 2026, respectively, the Audit Committee and the Board of Directors of Nuburu adopted written resolutions (unanimous written consents) with respect to the execution of an amendment agreement to reflect the above discussions and preliminary agreements.

concerning the Consideration in Kind, and (ii) other minor amendments.

Now, therefore, the Parties, intending to be legally bound, hereby agree as follows:

“Nuburu Inc., a company incorporated under the Laws of Delaware (United Stated of America), having its registered office in Centennial (CO) 44 Cook Street, Suite 100, Denver, CO 80206, United States of America, at 7442 Tucson Way, Suite 130, Denver registered with the State of Delaware under No. 7992754, whose shares are listed on the New York Stock Exchange, duly represented by Dario Barisoni, as Co-CEO (“Nuburu”);

and

Nuburu Defense LLC, a company incorporated under the Laws of Delaware (United Stated of America), having its registered office in 44 Cook Street, Suite 100, Denver, CO, 80206, United States of America in Wilmington, United States of America, at 1209 Orange Street, registered with the State of Delaware duly represented by Dario Barisoni, as CEO (“Nuburu Defense”);”

“(c) if to Nuburu, at:

44 Cook Street, Suite 100 Denver, CO 80206 (USA)

7442 S Tucson Way, Suite 130

Centennial, CO 80112 (USA)

Dario.barisoni@nuburu.net

(d) if to Nuburu Defense, at: 44 Cook Street, Suite 100 Denver, CO 80206 (USA)

Dario.barisoni@nuburu.net”

“(xv) “PreferredCommon Stocks” mean the class common stock from time to time issued by Nuburu and listed on the New York Stock Exchange (NYSE)the following main rights and features: (i) voting rights at a ratio of 5:1 vis-à-vis the common share; (ii) full ratchet anti-dilution protection, if and to the extent applicable; and (iii) convertibility into

common shares on a one-to-one (1:1) basis, to be determined in detail in accordance with the provisions set forth hereto.

“(xvi) “Preferred Shares Value per Share” means the value attributed to each Preferred Share to be determined according to the best market practices and referring to a fixed period to be set taking into account the best market practice (and in any case of maximum 180 trading days) , as agreed by the Parties pursuant to the previsions set forth under this Agreement”.

“6.4.1 Nuburu Defense shall acquire (and HoldCo shall sell and transfer to Nuburu Defense) the Remaining Quota, free and clear of any Encumbrances, through the issuance, assignment and transfer by Nuburu to HoldCo (or, in any case, through the assignment and transfer to HoldCo) of No. 50,000,000 (fifty million) (the “Common Stocks Payment”) as consideration in kind. It being understood and agreed upon by the Parties that the number of Common Stocks above mentioned has to be considered fixed and invariable number Preferred . and to be calculated by applying the following formula and Nuburu shall communicate to HoldCo the number of the Preferred Shares as determined above within 10 (ten) Business Days from the date of the resolution of HoldCo shareholders’ meeting pursuant to the following Paragraph 0:

8,750,000.00

No. Preferred Shares:

Preferred Shares Value per Share

6.4.2 It being understood that should the application of the above formula results in a non-whole number of Preferred Shares, any fractional entitlement shall be settled in cash, of an amount to be determined on the basis of the Preferred Shares Value per Share.

6.4.32 For the purpose of the issuance (if any) and assignment and transfer of the Common Stocks PaymentPreferred Shares, Nuburu hereby undertakes to perform all the necessary actions and fulfilment according to the applicable Law and regulations, as soon as possible after the date hereof and, in any event, in due time before the Closing Date: (a) to ensure

that by 31 July 2026 the shareholders’ meeting of Nuburu will be held to resolve upon the approval of the issuance (where necessary) and the assignment and transfer to HoldCo of the Common Stocks Paymentas Consideration in Kind and (b) to perform all necessary or appropriate acts, formalities and procedures, related, instrumental and consequential to such resolution (including, without limitation, obtainment of any consent, authorization or approval by any corporate bodies and/or Authority required and completion of any registration or filing, pursuant to any applicable Laws or regulations). In particular, it being understood that, from the Execution Date, Nuburu undertakes to:

6.4.43 In the event that the shareholders’ meeting of Nuburu does not approve, for any reason whatsoever, the issuance (if any) of the Common Stocks Payment Preferred Shares as set forth in this Agreement, the Parties undertake to cooperate in good faith and use their best effort to define, negotiate and implement an alternative solution that enables Nuburu to pay the Consideration in Kind by issuing and assigning to HoldCo securities or other equivalent or similar financial instruments of Nuburu (e.g. promissory notes). The Parties shall use all reasonable efforts to reach such solution promptly and, in a manner, consistent with applicable Laws and regulations, as well as the spirit and principles set forth under this Agreement. In such a case, it being understood among the Parties that all the provisions, contained in this Agreement and particularly in this Paragraph6.4, referred to the Common Stocks PaymentPreferred Shares (including without limitation, those relating to the formula to determine the number of the Preferred Shares and the carrying out of the related corporate activities and related obligations) shall apply mutatis mutandis to the such alternative securities. Accordingly, the Parties expressly undertake and commit to cooperate in good faith to determine the value of such alternative securities, as well as the corresponding number of such securities, ensuring that such determination is carried out promptly, transparently, and in accordance with any applicable valuation methodologies and principles agreed upon by the Parties”.

remain in full force and effect in accordance with the provisions set out thereunder without any novation effect. The SPIA and this Amendment shall be read and construed as one document and this Amendment shall be considered to be part of the SPIA.