Lightwave Logic, Inc. — Capital/Financing Update 2020

Nov 18, 2020

CORRESP 1 filename1.htm html PUBLIC "-//IETF//DTD HTML//EN" Acceleration Request

LIGHTWAVE LOGIC, INC. 369 Inverness Parkway, Suite 350

Englewood, Colorado 80112

November 18, 2020

VIA EDGAR

United States Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

Attn: Mr. Tom Jones

Re:

Lightwave Logic, Inc.

Request for Acceleration of Registration Statement on Form S-3

File No. 333- 250088

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. 333-250088), filed with the U.S. Securities and Exchange Commission on November 13, 2020 to 11:00AM ET on November 20, 2020 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

EDGAR Validation Code: 5B02547F