CORRESP 1 filename1.htm

 

Roth Capital Partners, LLC

888 San Clemente Drive

Newport Beach, CA 92660

 

  December 13, 2016

VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

 

RE:LightPath Technologies, Inc. (CIK 0000889971) (the “Company”)
Registration Statement on Form S-1
(File No. 333-213860) (the “Registration Statement”)

 

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Roth Capital Partners, LLC, as representative of the underwriters of the offering, hereby joins the request of the Company that the effective date of the above-captioned Registration Statement be accelerated so as to permit it to become effective on Thursday, December 15, 2016, at 5:00 p.m., EST, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, we, acting on behalf of the several underwriters, wish to advise you that, through December 13, 2016, we distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as “E-red” copies of the Preliminary Prospectus dated November 29, 2016 as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

We have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

Very truly yours,
   
ROTH CAPITAL PARTNERS, LLC
   
By: /s/ Aaron M. Gurewitz  

Name:

Title:

Aaron M. Gurewitz

Head of Equity Capital Markets