CORRESP

September 15, 2020

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010


Attention:		Ibolya Ignat
		Terence O’Brien Alan Campbell Suzanne Hayes

Re:		LENSAR, Inc. Form 10 Registration Statement (File No. 001-39473) CIK No. 0001320350

Ladies and Gentlemen:

We hereby request acceleration of the effective date of the above-referenced Registration Statement on Form 10 of LENSAR, Inc. so that it may become effective at 4:00 p.m., Eastern Time, on September 17, 2020, or as soon as possible thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Drew Capurro at 714-755-8008.

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