0001387131-16-008454.txt : 20170117 0001387131-16-008454.hdr.sgml : 20170116 20161213170106 ACCESSION NUMBER: 0001387131-16-008454 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20161213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LIGHTPATH TECHNOLOGIES INC CENTRAL INDEX KEY: 0000889971 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 860708398 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2603 CHALLENGER TECH CT STREET 2: SUITE 100 CITY: ORLANDO STATE: FL ZIP: 32826 BUSINESS PHONE: 4073824003 CORRESP 1 filename1.htm

LPTH Logo 010301

VIA EDGAR

December 13, 2016

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-6010

ATTENTION: Amanda Ravitz, Assistant Director

	Re:	LIGHTPATH TECHNOLOGIES, INC.
		Registration Statement on Form S-1
		Filed September 29, 2016
		File No. 333-213860

Ladies and Gentlemen:

LightPath Technologies, Inc. (the “Company”), pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended (the “Securities Act”), hereby requests that the above-referenced Registration Statement of the Company be declared effective under the Securities Act, at 5:00 P.M., Eastern Time, on Thursday, December 15, 2016, or as soon thereafter as practicable. We are aware of our filing obligations under the Securities Act and intend to fully comply therewith. We acknowledge and understand that the Company and management are responsible for the accuracy and adequacy of the disclosures made in our filings.

Please contact Jeffrey Decker of Baker & Hostetler LLP at (407) 649-4017 or Alissa Lugo of Baker & Hostetler LLP at (407) 649-4015 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Respectfully requested,

LIGHTPATH TECHNOLOGIES, INC.

/s/ Dorothy Cipolla
Dorothy Cipolla Chief Financial Officer

cc:	Jeffrey E. Decker, Esq. Baker & Hostetler LLP
	Robert V. Condon III, Esq., Sullivan & Worcester LLP
	David Enzer, Roth Capital Partners, LLC

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