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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