<SEC-DOCUMENT>0001564590-21-018211.txt : 20210513
<SEC-HEADER>0001564590-21-018211.hdr.sgml : 20210513
<ACCEPTANCE-DATETIME>20210408175129
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001564590-21-018211
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210408

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LENSAR, Inc.
		CENTRAL INDEX KEY:			0001320350
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				320125724
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2800 DISCOVERY DRIVE
		STREET 2:		SUITE 100
		CITY:			ORLANDO
		STATE:			FL
		ZIP:			32826
		BUSINESS PHONE:		888-536-7271

	MAIL ADDRESS:	
		STREET 1:		2800 DISCOVERY DRIVE
		STREET 2:		SUITE 100
		CITY:			ORLANDO
		STATE:			FL
		ZIP:			32826

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LensAR Inc
		DATE OF NAME CHANGE:	20070703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LaserSoft Vision Inc
		DATE OF NAME CHANGE:	20050310
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">650 Town Center Drive, 20th Floor</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Costa Mesa, California&nbsp;&nbsp;92626-1925</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Tel: +1.714.540.1235&nbsp;&nbsp;Fax: +1.714.755.8290</p></td>
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<p style="text-align:left;margin-bottom:5pt;line-height:11pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;text-align:left;">&nbsp;</p></td>
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<p style="text-align:left;margin-bottom:5pt;line-height:11pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">www.lw.com</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;text-align:left;">&nbsp;</p>
<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:11pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><img src="gjkwjz20rqr1000001.jpg" title="" alt="" style="width:238px;height:17px;"></p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">FIRM / AFFILIATE OFFICES</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Beijing</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Moscow</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;text-align:left;">&nbsp;</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Boston</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Munich</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;text-align:left;">&nbsp;</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Brussels</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">New York</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;text-align:left;">&nbsp;</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Century City</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Orange County</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;text-align:left;">&nbsp;</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Chicago</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Paris</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;text-align:left;">&nbsp;</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Dubai</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Riyadh</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;text-align:left;">&nbsp;</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">D&#252;sseldorf</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">San Diego</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;text-align:left;">&nbsp;</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Frankfurt</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">San Francisco</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:-135.75pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;text-align:left;">&nbsp;</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Hamburg</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Seoul</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;text-align:left;">&nbsp;</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Hong Kong</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Shanghai</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;text-align:left;">&nbsp;</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Houston</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Silicon Valley</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;text-align:left;">&nbsp;</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">London</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Singapore</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;text-align:left;">&nbsp;</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Los Angeles</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Tokyo</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;text-align:left;">&nbsp;</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Madrid</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Washington, D.C.</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;text-align:left;">&nbsp;</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;text-align:left;font-size:7pt;font-family:Arial;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Milan</p></td>
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<p style="text-align:left;line-height:11pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;text-align:left;">&nbsp;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">April 8, 2021</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;"><a name="SDP"></a>&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">VIA EDGAR</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Division of Corporate Finance</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">U.S. Securities and Exchange Commission</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Mail Stop 3561</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">100 F Street, NE Washington, DC 20549</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:12pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">RE: Shelf Registration Statement on Form S-3 for LENSAR, Inc.</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Ladies and Gentlemen:</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="margin-bottom:6pt;margin-top:0pt;text-indent:7.69%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">In connection with the filing of a shelf registration statement on Form S-3 (the &#8220;<font style="text-decoration:underline;">Registration Statement</font>&#8221;) on the date hereof by LENSAR, Inc., a Delaware corporation (the &#8220;<font style="text-decoration:underline;">Company</font>&#8221;), and pursuant to the applicable provisions of the Securities Act of 1933, as amended, the Securities Exchange Act of 1934, as amended (the &#8220;<font style="text-decoration:underline;">Exchange Act</font>&#8221;), the rules promulgated thereunder and guidance issued by the Staff (the &#8220;<font style="text-decoration:underline;">Staff</font>&#8221;) of the U.S. Securities and Exchange Commission, the Company respectfully submits that it has satisfied the Registrant Requirements as specified in General Instruction I.A to Form S-3: </p>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Times New Roman;font-size:12pt;">&nbsp;</p></td>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:12pt;font-family:'Times New Roman';text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:12pt;font-family:'Times New Roman';text-transform:none;font-variant: normal;letter-spacing:0pt;"></font><font style="font-size:12pt;font-family:'Times New Roman'">&#8226;</font></p></td>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Times New Roman;font-size:12pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;">The Company is organized under the laws of Delaware, and has its principal business operations in the United States or its territories, satisfying the requirements of Instruction I.A.1. </font></p></td></tr></table></div>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:12pt;font-family:'Times New Roman';text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:12pt;font-family:'Times New Roman';text-transform:none;font-variant: normal;letter-spacing:0pt;"></font><font style="font-size:12pt;font-family:'Times New Roman'">&#8226;</font></p></td>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Times New Roman;font-size:12pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;">The Company also has a class of securities registered pursuant to Section 12(b) of the Exchange Act, satisfying the requirements of Instruction I.A.2. </font></p></td></tr></table></div>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:12pt;font-family:'Times New Roman';text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:12pt;font-family:'Times New Roman';text-transform:none;font-variant: normal;letter-spacing:0pt;"></font><font style="font-size:12pt;font-family:'Times New Roman'">&#8226;</font></p></td>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Times New Roman;font-size:12pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;">The Company has been subject to the requirements of Section 12 of the Exchange Act and has timely filed all the material required to be filed pursuant to Sections 13, 14 or 15(d) of the Exchange Act in the twelve calendar months immediately preceding the filing of the Registration Statement. To establish the reporting history required by Instruction I.A.3, the Company is relying in part on the reporting history of its former parent, PDL BioPharma, Inc. (&#8220;</font><font style="text-decoration:underline;color:#000000;">PDL</font><font style="color:#000000;">&#8221;), prior to the spin-off of the Company from PDL on </font></p></td></tr></table></div>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Times New Roman;font-size:12pt;">&nbsp;</p></td>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Times New Roman;font-size:12pt;"><font style="color:#000000;">October 1, 2020 (the &#8220;</font><font style="text-decoration:underline;color:#000000;">Spin-off</font><font style="color:#000000;">&#8221;) and </font><font style="color:#000000;">in accordance with Item 9 of Division of Corporation Finance Staff Legal Bulletin No. 4 (&#8220;</font><font style="text-decoration:underline;color:#000000;">SLB No. 4</font><font style="color:#000000;">&#8221;), dated September 16, 1997</font><font style="color:#000000;">. Item 9 of SLB No. 4</font><font style="color:#000000;"> allows a spun-off subsidiary to &#8220;consider its former parent&#8217;s </font><font style="color:#000000;">Exchange</font><font style="color:#000000;"> Act reports in determining whether it satisfies Form S-3&#8217;s reporting history requirement,&#8221; if certain conditions set forth in Item 8 of SLB No. 4 are met. </font><font style="color:#000000;">Such conditions were satisfied as follows:</font></p></td></tr></table></div>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Times New Roman;font-size:12pt;">&nbsp;</p></td>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:12pt;font-family:Courier New;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:12pt;font-family:Courier New;text-transform:none;font-variant: normal;letter-spacing:0pt;">o</font></p></td>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Times New Roman;font-size:12pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;">the Spin-off satisfied the conditions set forth in Item 4 of SLB No. 4 for not being required to register the spin-off under the Securities Act&#894;</font></p></td></tr></table></div>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:12pt;font-family:Courier New;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:12pt;font-family:Courier New;text-transform:none;font-variant: normal;letter-spacing:0pt;">o</font></p></td>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Times New Roman;font-size:12pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;">PDL was current in its Exchange Act reporting at the time of and leading up to the Spin-off&#894; and</font></p></td></tr></table></div>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Times New Roman;font-size:12pt;">&nbsp;</p></td>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:12pt;font-family:Courier New;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:12pt;font-family:Courier New;text-transform:none;font-variant: normal;letter-spacing:0pt;">o</font></p></td>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Times New Roman;font-size:12pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;">the Company has substantially the same assets, business, and operations as those in place prior to the Spin-off that PDL reported as its medical device segment in its Exchange Act periodic reports for at least 12 months before the Spin-off, including but not limited to in its Annual Report on Form 10-K for the fiscal year ended December 31, 2019 and its Quarterly Reports on Form 10-Q for the quarters ended March 31, June 30 and September 30, 2020.</font></p></td></tr></table></div>
<p style="margin-bottom:6pt;margin-top:0pt;margin-left:7.69%;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Accordingly, the Company respectfully submits that it is allowed to rely on PDL&#8217;s reporting history under SLB No. 4, and has satisfied the requirements of Instruction I.A.3.</p>
<p style="margin-bottom:6pt;margin-top:0pt;margin-left:7.69%;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Additionally, the Company considered Securities Act Form Compliance and Disclosure Interpretation Question 118.08, and complied with Item 308(a) of Regulation S-K for purposes of its Annual Report on Form 10-K for the fiscal year ended December 31, 2020. As an &#8220;emerging growth company&#8221; as defined in Rule 405 of the Securities Act and Rule 12b-2 of the Exchange Act, the Company is not required to comply with Item 308(b) of Regulation S-K.</p>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:12pt;font-family:'Times New Roman';text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:12pt;font-family:'Times New Roman';text-transform:none;font-variant: normal;letter-spacing:0pt;"></font><font style="font-size:12pt;font-family:'Times New Roman'">&#8226;</font></p></td>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Times New Roman;font-size:12pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;">The Company has not, since the end of the last fiscal year for which certified financial statements of the Company were included in a report filed pursuant to Section 13(a) or 15(d) of the Exchange Act, (1) failed to pay any dividend or sinking fund installment on preferred stock or (2) defaulted on any installment or installments on indebtedness for borrowed money or on any rental on one or more long term leases. As such, the Company has satisfied the requirements of Instruction I.A.4.</font></p></td></tr></table></div>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:12pt;font-family:'Times New Roman';text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:12pt;font-family:'Times New Roman';text-transform:none;font-variant: normal;letter-spacing:0pt;"></font><font style="font-size:12pt;font-family:'Times New Roman'">&#8226;</font></p></td>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Times New Roman;font-size:12pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;">Instructions I.A.5 and I.A.6 are not applicable as the Company is not a foreign issuer and is not a successor registrant. </font></p></td></tr></table></div>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:12pt;font-family:'Times New Roman';text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:12pt;font-family:'Times New Roman';text-transform:none;font-variant: normal;letter-spacing:0pt;"></font><font style="font-size:12pt;font-family:'Times New Roman'">&#8226;</font></p></td>
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<p style="text-align:left;margin-bottom:6pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Times New Roman;font-size:12pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;">The Company has complied with its electronic filing requirements under Regulation S-T, meeting the requirements of Instruction I.A.7. </font></p></td></tr></table></div>
<p style="margin-bottom:6pt;margin-top:0pt;text-indent:7.69%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Because the Company has met the foregoing requirements for use of Form S-3 as set forth in General Instruction I.A of Form S-3, it respectfully submits that it may file the Registration Statement. </p>
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<p style="line-height:8pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:7pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Page 3</a></p></td>
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<p style="margin-bottom:18pt;margin-top:5pt;text-indent:0%;font-weight:bold;font-size:6.5pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;"></p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:7.69%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">If you have any questions with respect to this submission, please </font><font style="font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">do not hesitate to contact</font><font style="font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"> me at (</font><font style="font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">714</font><font style="font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">) </font><font style="font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">755</font><font style="font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">-</font><font style="font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">8</font><font style="font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">008</font><font style="font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">.</font></p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:46.15%;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:46.15%;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Best regards,</p>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Drew Capurro</p></td>
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<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Enclosure</p>
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<p style="margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:Times New Roman;font-size:12pt;">Nicholas T. Curtis, Chief Executive Officer, LENSAR, Inc.</p></td></tr></table></div>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:7.69%;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Thomas R. Staab II, Chief Financial Officer, LENSAR, Inc. </p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:7.69%;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">B. Shayne Kennedy, Esq., Latham &amp; Watkins LLP</p>
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