<SEC-DOCUMENT>0001326389-23-000597-index.html : 20230213
<SEC-HEADER>0001326389-23-000597.hdr.sgml : 20230213
<ACCEPTANCE-DATETIME>20230210183808
ACCESSION NUMBER:		0001326389-23-000597
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230213
DATE AS OF CHANGE:		20230210

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Nuburu, Inc.
		CENTRAL INDEX KEY:			0001814215
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-91669
		FILM NUMBER:		23614001

	BUSINESS ADDRESS:	
		STREET 1:		7442 S TUSCON WAY
		STREET 2:		SUITE 130
		CITY:			CENTENNIAL
		STATE:			CO
		ZIP:			80112
		BUSINESS PHONE:		(720) 767-1400

	MAIL ADDRESS:	
		STREET 1:		7442 S TUSCON WAY
		STREET 2:		SUITE 130
		CITY:			CENTENNIAL
		STATE:			CO
		ZIP:			80112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Tailwind Acquisition Corp.
		DATE OF NAME CHANGE:	20200604

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Polar Asset Management Partners Inc.
		CENTRAL INDEX KEY:			0001326389
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A6
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		16 YORK STREET SUITE 2900
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5J 0E6
		BUSINESS PHONE:		416-367-4364

	MAIL ADDRESS:	
		STREET 1:		16 YORK STREET SUITE 2900
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5J 0E6

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Polar Securities Inc.
		DATE OF NAME CHANGE:	20050506
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>tailwind.txt
<TEXT>
Document 1 - file: tailwind.txt

</DOCUMENT>
</SEC-DOCUMENT>