<SEC-DOCUMENT>0001553350-21-000558.txt : 20210806
<SEC-HEADER>0001553350-21-000558.hdr.sgml : 20210806
<ACCEPTANCE-DATETIME>20210707151440
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ACCESSION NUMBER:		0001553350-21-000558
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210707

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:		369 INVERNESS PARKWAY
		STREET 2:		SUITE 350
		CITY:			ENGLEWOOD
		STATE:			CO
		ZIP:			80112
		BUSINESS PHONE:		(720) 340-4949

	MAIL ADDRESS:	
		STREET 1:		369 INVERNESS PARKWAY
		STREET 2:		SUITE 350
		CITY:			ENGLEWOOD
		STATE:			CO
		ZIP:			80112

	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
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>LIGHTWAVE LOGIC, INC.<BR>
369 Inverness Parkway, Suite 350</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Englewood, Colorado, 80112</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">July 7, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>VIA EDGAR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Attn: Mr. Charles Eastman</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 7%; text-align: justify; text-indent: 0pc">&nbsp;</TD>
    <TD STYLE="width: 5%; text-align: justify; text-indent: 0pc"><FONT STYLE="font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="width: 88%; text-align: justify; text-indent: 0pc"><A NAME="a_Hlk202587865"></A><FONT STYLE="font-size: 10pt"><B>Lightwave Logic, Inc.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0pc">&nbsp;</TD>
    <TD STYLE="text-align: justify; text-indent: 0pc">&nbsp;</TD>
    <TD STYLE="text-align: justify; text-indent: 0pc"><FONT STYLE="font-size: 10pt"><B>Request for Acceleration of Registration Statement on Form S-3</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-indent: 0pc">&nbsp;</TD>
    <TD STYLE="text-align: justify; text-indent: 0pc">&nbsp;</TD>
    <TD STYLE="text-align: justify; text-indent: 0pc"><FONT STYLE="font-size: 10pt"><B>File No. 333-257670</B></FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 3pc">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pc; text-align: justify; text-indent: 3pc">Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Lightwave Logic, Inc., a Nevada corporation (the &ldquo;<U>Company</U>&rdquo;), hereby requests
acceleration of the effectiveness of its Registration Statement on Form S-3 (File No.&nbsp;333-257670), filed with the U.S. Securities
and Exchange Commission on July 2, 2021 to 4:00PM ET on July 9, 2021 or as soon thereafter as practicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pc; text-align: justify; text-indent: 3pc">Please direct any questions
or comments regarding this filing to Clayton Parker, Esq. at (305) 794-6293 of K&amp;L Gates LLP, legal counsel to the Company.</P>

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    <TD STYLE="width: 40%; padding-left: 8.1pt; text-indent: -8.1pt"><FONT STYLE="font-size: 10pt">Sincerely,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt"><I>/s/ James S. Marcelli</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Name: James S. Marcelli</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Title: President and Chief Operating Officer</P></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



<P STYLE="margin: 0pt">&nbsp;</P>

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