TEXT-EXTRACT 2 filename2.txt October 10, 2019 Todd A. Norbe President and Chief Executive Officer BIOLASE, Inc. 4 Cromwell Irvine, CA 92618 Re: BIOLASE, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed October 7, 2019 File No. 333-233629 Dear Mr. Norbe: We have limited our review of your registration statement to those issues we have addressed in our comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to the comment, we may have additional comments. Amendment No. 1 to Registration Statement on Form S-1 filed on October 7, 2019 General 1. It appears that the offering of Series E Participating Convertible Preferred Stock was commenced privately. In this regard, we note your disclosure that the preferred stock is being sold directly to existing shareholders who beneficially own, in the aggregate, approximately 60% your outstanding common stock pursuant to a securities purchase agreement and without a placement agent, underwriter, broker or dealer. Accordingly, the offering of preferred stock must be concluded privately. Please remove the preferred stock from the registration statement. By analogy, refer to Securities Act Sections, Compliance and Disclosure Interpretations, Question 239.13 for guidance. Todd A. Norbe BIOLASE, Inc. October 10, 2019 Page 2 We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Christine Westbrook at 202-551-5019 or Mary Beth Breslin at 202-551- 3625 with any questions. Sincerely, FirstName LastNameTodd A. Norbe Division of Corporation Finance Comapany NameBIOLASE, Inc. Office of Life Sciences October 10, 2019 Page 2 cc: Michael Carroll, Esq. FirstName LastName