October 15, 2024

Richard Martucci
Interim Chief Financial Officer and Treasurer
COHERENT CORP.
375 Saxonburg Boulevard
Saxonburg, PA 16056

       Re: COHERENT CORP.
           Form 10-Q for the Period Ended December 31, 2023
           Form 8-K Filed May 6, 2024
           File No. 001-39375
Dear Richard Martucci:

       We have reviewed your July 31, 2024 response to our comment letter and
have the
following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our July 3,
2024 letter.

Form 8-K Filed May 6, 2024
Exhibit 99.2, page 41

1.     We are considering your response to prior comment 1 and may have
additional
       comments.
2.     We note your response to prior comment 2 regarding your non-GAAP
adjustment for
       costs characterized as manufacturing inefficiencies related to sites
being shut down.
       Your response explains that these costs are associated with excess
capacity during the
       period when production levels are lower than normal. Please describe the
nature of
       these costs in additional detail with corresponding quantification of
each type of cost
       and the timeframe over which they will be incurred. Please separately
quantify the
       amount of costs characterized as manufacturing inefficiencies for each
site. Also,
       clarify the extent of the manufacturing activity that occurred for each
site being shut
       down during the periods in which a non-GAAP adjustment was made and tell
us about
 October 15, 2024
Page 2

       your plans for each site.
       Please contact Nudrat Salik at 202-551-3692 or Terence O'Brien at
202-551-3355 if
you have questions regarding comments on the financial statements and related
matters.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Industrial
Applications and
                                                         Services