TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 15, 2022 John R. Beaver President and Chief Executive Officer BIOLASE, Inc 27042 Towne Centre Drive, Suite 270 Lake Forest, California 92610 Re: BIOLASE, Inc Registration Statement on form S-3 Filed August 8, 2022 File No. 333-266673 Dear Mr. Beaver: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jordan Nimitz at 202-551-5831 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences