0001553350-21-000558.txt : 20210806 0001553350-21-000558.hdr.sgml : 20210806 20210707151440 ACCESSION NUMBER: 0001553350-21-000558 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210707 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lightwave Logic, Inc. CENTRAL INDEX KEY: 0001325964 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS PLASTIC PRODUCTS [3080] IRS NUMBER: 820497368 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 369 INVERNESS PARKWAY STREET 2: SUITE 350 CITY: ENGLEWOOD STATE: CO ZIP: 80112 BUSINESS PHONE: (720) 340-4949 MAIL ADDRESS: STREET 1: 369 INVERNESS PARKWAY STREET 2: SUITE 350 CITY: ENGLEWOOD STATE: CO ZIP: 80112 FORMER COMPANY: FORMER CONFORMED NAME: THIRD-ORDER NANOTECHNOLOGIES INC DATE OF NAME CHANGE: 20070320 FORMER COMPANY: FORMER CONFORMED NAME: THIRD-ORDER NANOTECHNOLOIES INC DATE OF NAME CHANGE: 20070222 FORMER COMPANY: FORMER CONFORMED NAME: PSI TEC HOLDINGS INC DATE OF NAME CHANGE: 20050503 CORRESP 1 filename1.htm

LIGHTWAVE LOGIC, INC.
369 Inverness Parkway, Suite 350

Englewood, Colorado, 80112

July 7, 2021

VIA EDGAR

United States Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

Attn: Mr. Charles Eastman

	Re:	Lightwave Logic, Inc.
		Request for Acceleration of Registration Statement on Form S-3
		File No. 333-257670

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. 333-257670), filed with the U.S. Securities and Exchange Commission on July 2, 2021 to 4:00PM ET on July 9, 2021 or as soon thereafter as practicable.

Please direct any questions or comments regarding this filing to Clayton Parker, Esq. at (305) 794-6293 of K&L Gates LLP, legal counsel to the Company.

	Sincerely,

	/s/ James S. Marcelli
	Name: James S. Marcelli Title: President and Chief Operating Officer