Laser Photonics Corporation

1101 N. Keller Road, Suite G

Orlando, FL 32810

September 21, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, DC 20549

Attention: Thomas Jones / Sherry Haywood

Re:	Laser Photonics Corporation
	Registration Statement on Form S-1, File No. 333-261129 Withdrawal of Acceleration Request

Dear Mr. Jones and Ms. Haywood:

Reference is made to our letter, filed as correspondence via EDGAR on September 19, 2022, in which we requested the acceleration of the effective date of the above referenced Registration Statement. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

Please contact Thomas Twedt of Lucosky Brookman LLP at (202) 415-1890 or Ernest M. Stern of Culhane Meadows PLLC at (301) 910-2030 with any questions you may have regarding this request.

Sincerely yours,

LASER PHOTONICS CORPORATION

/s/ Wayne Tupuola

Wayne Tupuola

Chief Executive Officer