<SEC-DOCUMENT>0001553350-16-002166.txt : 20160728
<SEC-HEADER>0001553350-16-002166.hdr.sgml : 20160728
<ACCEPTANCE-DATETIME>20160617151225
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001553350-16-002166
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160617

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Lightwave Logic, Inc.
		CENTRAL INDEX KEY:			0001325964
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS PLASTIC PRODUCTS [3080]
		IRS NUMBER:				820497368
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1831 LEFTHAND CIRCLE
		STREET 2:		SUITE C
		CITY:			LONGMONT
		STATE:			CO
		ZIP:			80501
		BUSINESS PHONE:		(720) 340-4949

	MAIL ADDRESS:	
		STREET 1:		1831 LEFTHAND CIRCLE
		STREET 2:		SUITE C
		CITY:			LONGMONT
		STATE:			CO
		ZIP:			80501

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	THIRD-ORDER NANOTECHNOLOGIES INC
		DATE OF NAME CHANGE:	20070320

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	THIRD-ORDER NANOTECHNOLOIES INC
		DATE OF NAME CHANGE:	20070222

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PSI TEC HOLDINGS INC
		DATE OF NAME CHANGE:	20050503
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>Response Letter</TITLE>
<META NAME="author" CONTENT="Jackie">
<META NAME="date" CONTENT="06/17/2016">
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<BODY style="margin-top:0;font-family:Times New Roman; font-size:10pt; color:#000000">
<P style="margin:0px; font-size:12pt" align=center><B>LIGHTWAVE LOGIC, INC.</B></P>
<P style="margin:0px; font-size:12pt" align=center><B>831 Lefthand Circle, Suite C</B></P>
<P style="margin-top:0px; margin-bottom:16px; font-size:12pt" align=center><B>Longmont, CO 80501</B></P>
<P style="margin-top:0px; margin-bottom:16px; font-size:12pt">June 17, 2016</P>
<P style="margin:0px; font-size:12pt"><U>Via EDGAR </U></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:12pt">Pamela A. Long</P>
<P style="margin:0px; font-size:12pt">Assistant Director</P>
<P style="margin:0px; font-size:12pt">Office of Manufacturing and Construction</P>
<P style="margin:0px; font-size:12pt">United States Securities and Exchange Commission</P>
<P style="margin:0px; font-size:12pt">100 F Street, N.E.</P>
<P style="margin:0px; font-size:12pt">Washington, D.C. 20549-4631</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:96px; font-size:12pt; float:left"><B>Re:</B></P>
<P style="margin-top:0px; margin-bottom:16px; padding-left:96px; text-indent:-2px; font-size:12pt"><B>Lightwave Logic, Inc.<BR>
Post-Effective Amendment to Form S-1<BR>
Filed June 7, 2016<BR>
File No. 333-198665</B></P>
<P style="margin-top:0px; margin-bottom:16px; font-size:12pt; clear:left">Dear Ms. Long:</P>
<P style="margin-top:0px; margin-bottom:16px; text-indent:48px; font-size:12pt" align=justify>We are providing the Company&#146;s response to the U.S. Securities and Exchange Commission (the &#147;Commission&#148;) comment letter dated June 16, 2016 regarding the Company&#146;s Post-Effective Amendment to Registration Statement on Form S-1 as filed with the Commission on June 7, 2016 (the &#147;Post-Effective Amendment&#148;). &nbsp;For the convenience of the Commission, the comment is repeated verbatim with the Company&#146;s response immediately following. </P>
<P style="margin-top:0px; margin-bottom:-2px; width:120px; font-size:12pt; float:left">COMMENT 1:</P>
<P style="margin-top:0px; margin-bottom:16px; padding-left:120px; text-indent:-2px; font-size:12pt" align=justify>We note that your registration statement File No. 333-198665 was declared effective on September 17, 2014 and updated by post-effective amendment on June 22, 2015. That updated registration statement included your audited financial statements for the year ended December 31, 2014 and should have been updated pursuant to Section 10(a)(3) on or before April 30, 2016. Please tell us whether you have made offers and sales during the period in which your audited financial statements were not current. If yes, please provide us with a legal analysis of your compliance with Section 5 of the Securities Act.</P>
<P style="margin-top:0px; margin-bottom:-2px; width:120px; font-family:Times New Roman Bold,Times New Roman; font-size:12pt; clear:left; float:left"><B>RESPONSE:</B></P>
<P style="margin:0px; padding-left:120px; text-indent:-2px; font-size:12pt" align=justify>Our registration statement relates solely to the resale of shares of the Company&#146;s common stock by selling securityholders. To the Company&#146;s best knowledge, none of the selling securityholders, whose shares were registered for resale pursuant to the registration statement, offered or sold any of their shares during the period in which our financial statements that were included in our registration statement were not current.</P>
<P style="margin:0px; clear:left" align=justify><BR>
<BR></P>
<HR style="margin-bottom:9.6px; padding-top:9.6px" noshade size=1.333>
<P style="margin:0px; font-size:11pt; page-break-before:always">Pamela A. Long</P>
<P style="margin:0px; font-size:11pt">U.S. Securities and Exchange Commission</P>
<P style="margin:0px; font-size:11pt">June 17, 2016</P>
<P style="margin:0px; font-size:11pt">Page 2</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:16px; font-size:12pt" align=justify>The Company acknowledges that:</P>
<P style="margin-top:0px; margin-bottom:-2px; width:48px; font-family:Symbol; font-size:12pt; float:left">&#183;</P>
<P style="margin-top:0px; margin-bottom:16px; padding-left:48px; text-indent:-2px; font-size:12pt" align=justify>should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;</P>
<P style="margin-top:0px; margin-bottom:-2px; width:48px; font-family:Symbol; font-size:12pt; clear:left; float:left">&#183;</P>
<P style="margin-top:0px; margin-bottom:16px; padding-left:48px; text-indent:-2px; font-size:12pt" align=justify>the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and</P>
<P style="margin-top:0px; margin-bottom:-2px; width:48px; font-family:Symbol; font-size:12pt; clear:left; float:left">&#183;</P>
<P style="margin-top:0px; margin-bottom:16px; padding-left:48px; text-indent:-2px; font-size:12pt" align=justify>the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</P>
<P style="margin-top:0px; margin-bottom:16px; text-indent:48px; font-size:12pt; clear:left" align=justify>We trust that this response satisfactorily responds to your request. &nbsp;Should you require further information, please contact Clayton E. Parker at (305) 539-3306 or Matthew Ogurick at (305) 539-3352.</P>
<P style="margin-top:0px; margin-bottom:16px; text-indent:48px; font-size:12pt">Thank you very much for your consideration of this response.</P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=319.2 /><TD width=319.2 /></TR>
<TR><TD style="margin-top:0px" valign=top width=319.2><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=319.2><P style="margin:0px; font-size:12pt">Very truly yours,</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=319.2><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=319.2><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=319.2><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=319.2><P style="margin:0px; font-size:12pt"><I>/s/ Thomas E. Zelibor</I></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=319.2><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=319.2><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=319.2><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=319.2><P style="margin:0px; font-size:12pt">Thomas E. Zelibor</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=319.2><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=319.2><P style="margin:0px; font-size:12pt">Chief Executive Officer</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=319.2><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=319.2><P style="margin:0px; font-size:12pt">Lightwave Logic, Inc.</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=319.2><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=319.2><P style="margin:0px; font-size:12pt">1831 Lefthand Circle, Suite C</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=319.2><P style="margin:0px; padding:0px; font-size:12pt">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=319.2><P style="margin:0px; font-size:12pt">Longmont, CO 80501</P>
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