-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, GrwG8tmBf/oordC4xAcrXT1TKX22Y3hwN5nfAI9W9CUNb/tZd+6V08EzGJ5GiDpj 7aeuvLXHouVSSnnkLCtq9w== 0000950147-02-000894.txt : 20020726 0000950147-02-000894.hdr.sgml : 20020726 20020726103550 ACCESSION NUMBER: 0000950147-02-000894 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20020726 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LIGHTPATH TECHNOLOGIES INC CENTRAL INDEX KEY: 0000889971 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 860708398 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-75528 FILM NUMBER: 02711578 BUSINESS ADDRESS: STREET 1: 3819 OSUNA NE CITY: ALBUQUERQUE STATE: NM ZIP: 87109 BUSINESS PHONE: 5053421100 RW 1 e-8718.txt REQUEST WITHDRAWAL [Letterhead of Squire, Sanders & Dempsey L.L.P.] July 18, 2002 VIA EDGAR TRANSMITTAL Geoffrey Edwards Division of Corporate Finance SECURITIES AND EXCHANGE COMMISSION 450 Fifth Street, N.W. Washington, DC 20549 RE: LIGHTPATH TECHNOLOGIES, INC. REGISTRATION STATEMENT ON FORM S-2, AS AMENDED, FILE NO. 333-73832 REGISTRATION STATEMENT ON FORM S-3, FILE NO. 333-75528 Dear Mr. Edwards: We are counsel to LightPath Technologies, Inc. (the "Company"). As described in the Company's registration statements referenced above (collectively, the "Registration Statements") and in prior correspondence with the staff, the Registration Statements were filed to register the issuance of options to acquire shares of the Company's Class A Common Stock, the exercise of such options, and the resale of the underlying shares of Class A Common Stock, all in connection with the settlement of a class action lawsuit involving the Company and the former holders of its Class E-1, Class E-2 and Class E-3 common shares. As part of the settlement agreement, participating shareholders were to be offered, in exchange for their settlement of the class action lawsuit, the choice of either a cash payment or the option to acquire Class A Common Stock described above. On Friday, June 21, 2002, the Company received approval from the Delaware Chancery Court to modify the terms of the settlement agreement to include only the cash alternative. With the elimination of the option alternative, the registration under the Securities Act of 1933 of the issuance of the options, the exercise of such options and the resale of the Class A Common Stock underlying such options has become unnecessary. Therefore, on behalf of the Company, we respectfully request withdrawal of the above-referenced Registration Statements. Please be advised that the Company has not printed or circulated preliminary prospectuses, nor has it made any offers or sales of securities under the Registration Statements or in connection with the offerings contemplated thereby. If the Staff has further questions regarding any of the matters discussed above, or if the Staff wishes to discuss any of the foregoing matters in further detail, please contact the undersigned at your convenience at (602) 528-4093. Very truly yours, /s/ Joseph M. Crabb ---------------------------------------- Joseph M. Crabb cc: Donna Bogue, LightPath Technologies, Inc. -----END PRIVACY-ENHANCED MESSAGE-----