September 10, 2025

VIA EDGAR

Sarah Sidwell

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Acceleration Request for Nuburu, Inc. Registration Statement on Form S-1 (File No. 333-290147)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, and the rules and regulations promulgated thereunder, Nuburu, Inc. respectfully requests that the effective date for the above captioned registration statement on Form S-1 (the “Registration Statement”), be accelerated so that the Registration Statement will be declared effective at 4:30 p.m. Eastern Time on September 12, 2025, or as soon thereafter as is practicable.

Should you have any questions regarding the Registration Statement, please contact Amy Bowler at (303) 290-1086.

 

	Very truly yours,
	Nuburu, Inc.
	/s/ Alessandro Zamboni
	Name: Alessandro Zamboni
	Title: Executive Chairman

cc: Amy Bowler, Esq.