CORRESP 1 filename1.htm CORRESP

Biolase, Inc.

4 Cromwell

Irvine, California 92618

January 23, 2018

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Tom Jones

 

  Re: Biolase, Inc. Registration Statement on Form S-3 (Registration No. 333-222564)

Mr. Jones:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Biolase, Inc. hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated to Thursday, January 25, 2018 at 4:00 p.m. (Eastern time) or as soon thereafter as may be practicable.

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If you have any questions with respect to this matter, please contact Michael A. Gordon of Sidley Austin LLP at (212) 839-5945.

 

Very truly yours,
BIOLASE, INC.
By:       /s/ Michael C. Carroll
  Name:  Michael C. Carroll
  Title:    General Counsel and Secretary