LASER
PHOTONICS CORPORATION
1101
N. Keller Road, Suite G
Orlando,
FL 32810
July
15, 2025
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Manufacturing
100
F Street NE
Washington,
D.C. 20549
Dear
Ms. Sidwell,
Laser
Photonic Corporation (the “Company”) respectfully requests, pursuant to Rule 477(a) under the Securities Act of 1933,
as amended (the “Act”), the immediate withdrawal of its Registration Statement on Form S-1 (File No. 333-284103),
filed with the Securities and Exchange Commission (the “Commission”) on December 31, 2024, together with all exhibits
and amendments thereto (collectively, the “Registration Statement”).
The
Company has determined to withdraw the Registration Statement and not to pursue the public offering at this time. The Registration Statement
has not been declared effective by the Commission ,and the Company confirms that no securities have been sold pursuant to the Registration
Statement. Therefore, withdrawal of the Registration Statement is consistent with the public interest and the protection of investors
as contemplated by Rule 477(a).
The
Company also requests that, in accordance with Rule 457(p) of the Act, all fees paid to the Commission in connection with the filing
of the Registration Statement be credited for future use.
If
you have any questions or require further information regarding this application for withdrawal, please do not hesitate to contact the
Company’s legal counsel, Ernest Stern of CM Law PLLC at (202) 580-6500.
|
Very
truly yours, |
|
|
|
/s/ Wayne Tupuola |
|
|
|
Wayne
Tupuola |
|
President
and CEO |
Cc: | Ernest Stern, CM
Law PLLC |