September 11, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-1004
Re: Nuburu, Inc.
Registration Statement on Form S-1
File No. 333-290147
Ladies and Gentlemen:
As the placement agent of the proposed offering of Nuburu, Inc. (the “Company”), we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 4:30 p.m., Eastern Time, on Friday, September 12, 2025, or as soon thereafter as is practicable.
Pursuant to Rule 460 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, we wish to advise you that, through September 11, 2025, we distributed to each dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as “E-red” copies of the Preliminary Prospectus dated September 10, 2025, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
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Very truly yours, |
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Joseph Gunnar & Co., LLC |
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By: |
/s/ Stephan A. Stein |
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Name: Stephan A. Stein |