<SEC-DOCUMENT>0001104659-20-075984.txt : 20200917
<SEC-HEADER>0001104659-20-075984.hdr.sgml : 20200917
<ACCEPTANCE-DATETIME>20200623145328
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-20-075984
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200623

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Laser Photonics Corp
		CENTRAL INDEX KEY:			0001807887
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				843628771
		STATE OF INCORPORATION:			WY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1101 NORTH KELLER ROAD
		STREET 2:		SUITE G-2
		CITY:			ORLANDO
		STATE:			FL
		ZIP:			32810
		BUSINESS PHONE:		407-804-1000

	MAIL ADDRESS:	
		STREET 1:		1101 NORTH KELLER ROAD
		STREET 2:		SUITE G-2
		CITY:			ORLANDO
		STATE:			FL
		ZIP:			32810
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="margin: 0">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1101 N. Keller Road, Suite G</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Orlando, FL 32810</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; text-indent: 333pt">June 23, 2020</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 333pt">&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.7pt 0pt 0"><U>Via Edgar Correspondence</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.7pt 0pt 0">Thomas Jones, Esq.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.7pt 0pt 0">Special Counsel</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.7pt 0pt 0">Office of Manufacturing</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.7pt 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.7pt 0pt 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.7pt 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.7pt 0pt 0">Washington, DC 20549</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 95%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; margin-left: 0.5in">
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    <TD STYLE="padding: 0; width: 0.325in; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re: </B></FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Laser Photonics Corporation</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration Statement on Form 10 Filed April 30, 2020</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>File No. 000-56166</B></FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -49.5pt">Dear Mr. Jones:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2pt 0pt 0; text-align: justify; text-indent: 0.5in">We have received
your correspondence dated May 27, 2020. We have addressed your comments by reproducing below each comment and providing our response
immediately thereafter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2pt 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 334.65pt 0pt 7pt"><U>General</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 334.65pt 0pt 7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.7pt"></TD><TD STYLE="width: 35.35pt">1.</TD><TD STYLE="text-align: justify; padding-right: 0.7pt">Your registration statement will become effective 60 days after you filed
it with the Commission and you will then be responsible for filing reports required by Section 13 of the Securities Exchange Act
of 1934, even if we have not completed the review of your filing. If you cannot resolve the comments before that time, you should
consider withdrawing the filing before it becomes effective. You could then refile when you are able to respond to the comments.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.7pt 0pt 41.05pt; text-align: justify"><U>Response</U>: We believe
that our response to your comments should allow us to go effective without the need to withdraw and refile our Form 1-A.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.7pt 0pt 41.05pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">2.</TD><TD STYLE="text-align: justify; padding-right: 5.85pt">Please revise your filing to disclose that you are a shell company, as defined
by Rule 12b- 2 under the Exchange Act, because you appear to have no or nominal operations and nominal assets. Accordingly, please
prominently disclose your shell company status and disclose the consequences of that status. If you do not believe you are a shell
company, please provide us with your legal analysis. Rule 144 is not available for resale of securities initially issued by shell
companies. This is because shareholders who receive shares from a shell company are considered underwriters with respect to their
resales until the company is no longer a shell company and adequate information (Form 10 information) has been available to the
market for a period of twelve months. See Rule 144(i)(1)(i). If you do not believe you are a shell company, please provide us with
your legal analysis.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.5pt 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify"><U>Response</U>: We do not believe
that we are a shell company under Rule 144(i)(1)(i) since we have substantial assets and operations which have resulted in gross
revenues for the three months ended March 31, 2020 of $534,650 as set forth in the most recent financial statements that are included
in Amendment No. 1 to our registration statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt"><U>Organizational History, page 1</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.75pt"></TD><TD STYLE="width: 35.3pt">3.</TD><TD STYLE="text-align: justify; padding-right: 0.7pt">We note your disclosure about your operations and products, such as your
disclosure on page 1 that your operations allow you to &quot;reduce development and advanced laser equipment manufacturing time&quot;
and that you sell your products &quot;globally to end users and principally Fortune 1000 companies&quot; and your disclosure on
page 6 that you &quot;develop and manufacture most of [y]our critical assemblies.&quot; Please significantly revise your disclosure
throughout your registration statement to clearly and consistently describe that you do not have any revenue or products and clearly
describe your current operations versus your intended operations.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify"><U>Response</U>: We have amended
our Form 10 to disclose our current operations to substantiate these statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.7pt"></TD><TD STYLE="width: 35.35pt">4.</TD><TD STYLE="text-align: justify; padding-right: 0.5pt">Please clarify the disclosure on page 1 that &quot;ICT's portfolio companies
are manufacturing&quot; Laser Photonics branded equipment. Please also clarify disclosure that you recognize the value of the brand
as an intangible asset on your financial statements. In this regard, we note that disclosure on pages F-2 and F-8 does not contain
intangible assets.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.05pt; text-align: justify"><U>Response</U>: We have amended
our disclosure to clarify the statement that &ldquo;ICT&rsquo;s portfolio companies are manufacturing&rdquo; Laser Photonics branded
equipment and deleted the statement that we recognize the value of the brand as an intangible asset on our financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.05pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">5.</TD><TD STYLE="text-align: justify; padding-right: 0.5pt">We note your disclosure here that your brand was used by Laser Photonics
Inc. and on page 35 that a number of your executive officers are currently also officers of Laser Photonics Inc. Please describe
your current relationship with Laser Photonics Inc. including whether you are separate companies or related companies and whether
you have the same owners.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify"><U>Response</U>: We have revised
our disclosure to delete references to Laser Photonics Inc. and to clarify that the reference should have been to ICT Investments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">6.</TD><TD STYLE="text-align: justify; padding-right: 0.5pt">We note that you mention in your January 22, 2020 press release that Dmitriy
Nikitin was your &quot;CTO and interim CEO of Laser Photonics Corporation.&quot; However, it does not appear that your disclosure
mentions that Dmitry Nikitin was an officer of the company. Please advise or revise accordingly.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify"><U>Response</U>: We are not
aware of the January 22, 2020 press release to which you are referring but assuming that it was issued by us we</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify">are advising you
that the press release was in error and that the role of Dmitriy Nikitin is an adviser to Laser Photonics as we have now stated
in Amendment No. 1 to the registration statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt"><U>Diversified IP and Knowhow, page 6</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">7.</TD><TD STYLE="text-align: justify; padding-right: 0.5pt">Please disclose the material terms of the agreements in which you were able
to secure right for use of patents, licenses, brands, trademarks, trade secrets and proprietary technology mentioned on page 6
and file the agreements as exhibits. In addition, clarify what you mean by the phrase &quot;statistically significant high barriers&quot;
mentioned on page 6.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.4pt 0pt 40.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.4pt 0pt 40.8pt; text-align: justify"><U>Response</U>: We have
amended this statement to clarify that ICT has provided us know-how and trade secrets</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.4pt 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt"><U>Product Warranty and Support, page 7</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">8.</TD><TD STYLE="text-align: justify; padding-right: 0.5pt">Please reconcile the disclosure in this section about the warranty period
with the disclosure in the second risk factor on page 16.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 55.85pt 0pt 40.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify"><U>Response</U>: We do not believe
that the warranty risk is significant so we have deleted the risk factor on page 16.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt"><U>Patents and License Rights, Intellectual Property,
page 8</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">9.</TD><TD STYLE="padding-right: 0.5pt">Please provide the disclosure required by Item 101(h)(4)(vii) of Regulation S-K, such as the duration
of your material patents.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 16.85pt 0pt 40.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify"><U>Response</U>: We do not have
any patents, only know-how and trade secrets, and have made that clarification in the registration statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 16.85pt 0pt 40.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt"><U>We depend on the U.S. Government for a portion of
our business, page 16</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">10.</TD><TD STYLE="text-align: justify">Revise your registration statement to consistently and clearly disclose that you do not have any
revenue including the following disclosure: (1) in this risk factor about the percentage of revenues; (2) in the first risk factor
on page 19 about a &quot;number of [y]our current U.S. Government contracts are multi-award, multi-year IDIQ task order based contracts;&quot;
and (3) in the first risk factor on page 20 about &quot;contractors with whom we have contractual relationships.&quot; If you have
entered into U.S. Government contracts and have contractual relationships with contractors, disclose the material terms of the
agreements and contractual relationships, respectively, and file the agreements as exhibits.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 17.4pt 0pt 40.8pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify"><U>Response</U>: We have revised
our registration statement to consistently and clearly disclose the revenues that we have received for the quarter ended March
31, 2020 from commercial sales which totaled $534,650 and a sale on April 9, 2020 to the U.S. Army on April 9, 2020 in the amount
of $52,535 for laser cleaning equipment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt"><U>Management's Discussion and Analysis, page 33</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">11.</TD><TD STYLE="text-align: justify">Please tell us why your disclosure in this section does not mention that you have established a
$1 million promotion budget. In this regard, we note the promotional budget mentioned in the article entitled &quot;Laser Cleaning
Promotional Budget by Laser Photonics Corp.&quot; on your website.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.5pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.5pt 0pt 40.5pt; text-align: justify"><U>Response</U>: We have
included the $1 million promotion budget in a revised MD&amp;A in our Amendment No. 1 to our Form 10 registration statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.5pt 0pt 40.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt"><U>Properties, page 35</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">12.</TD><TD STYLE="text-align: justify">Please make the disclosures consistent in this section and on page 44 about rent of approximately
$4,050 per month with your disclosure in Note 3 on page F-12 about the cost of $14,377.50 per month.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 21.5pt 0pt 40.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify"><U>Response</U>: We have made
the disclosures consistent regarding our monthly rent payments on page 44 and Note 3 to our financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt"><U>Directors and Executive Officers, page 35</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">13.</TD><TD STYLE="text-align: justify">Please disclose when Mr. Tupuola became your president and chairman of the board and describe his
business experience during the past five years. For example, it is unclear why your disclosure does not address Fonon Corporation.
Please balance your disclosure with information regarding any material delinquent filings of the identified companies, and include
any appropriate risk factor. Finally, please revise to disclose briefly the specific experience, qualifications, attributes or
skills that led to your conclusion that Mr. Tupuola should serve as a director in light of your business and structure. For guidance,
see Item 401(e)(1) of Regulation S-K.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify"><U>Response</U>: We have provided
the additional business experience of Mr. Tupuola and his involvement with Fonon Corporation for which he was an independent contractor.
Accordingly, we do not believe a risk factor is required with respect to late filings by Fonon Corporation since that was a strategic
decision made by others not to have it continue as a public company in part a consequence of new management discovering the lack
of tax filings and the challenge of the amount of the accumulated deficit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.7pt"></TD><TD STYLE="width: 35.35pt">14.</TD><TD STYLE="text-align: justify">Please disclose when Tatiana Nikitina became your secretary and marketing director. Also, disclose
the nature of any family relationship between Tatiana Nikitina and Dmitriy Nikitin.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.05pt; text-align: justify"><U>Response</U>: We have disclosed
the date when Tatiana Nikitina became secretary and marketing director of Laser Photonics Corporation and disclosed that Tatiana
Nikitina is the daughter of Dmitriy Nikitin.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.05pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">15.</TD><TD STYLE="text-align: justify; padding-right: 0.5pt">Please disclose when Mr. Bykov became your chief design engineer. Also, describe
the business experience during the past five years of Mr. Bykov. For example, it is unclear why your disclosure does not address
Fonon Corporation. Also, balance your disclosure with information regarding any material delinquent filings of the identified companies,
and include any appropriate risk factor.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify"><U>Response</U>: We have disclosed
the date when Mr. Bykov became our chief design engineer and his business background, including his role with Fonon Corporation.
We do not believe any risk factor is required since the late filings by Fonon Corporation was a decision made by others not to
have it continue as a public company as stated in our response to comment 13.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">16.</TD><TD STYLE="text-align: justify">Please identify who is performing the functions of principal financial officer.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5pt 0pt 40.8pt; text-align: justify"><U>Response</U>: The person
who is performing the functions of principal financial officer is Wayne Tupuola for now who has the assistance of the accounting
firm MKA CPA and is also actively interviewing candidates for the Chief Financial Officer position.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 45.35pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 45pt 0pt 7pt; text-align: justify"><U>Certain Relationships and
Related Transactions, and Director Independence, page 44</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 45pt 0pt 7pt; text-align: justify"><U></U>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 45pt 0pt 7pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">17.</TD><TD STYLE="text-align: justify; padding-right: 5pt">Please revise to identify Dmitriy Nikitin as a promoter, as required under
Item 404(c) of Regulation of S-K, or advise us why you believe he is not a promoter. Please refer to Rule 405 of Regulation C for
further guidance.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5pt 0pt 40.8pt; text-align: justify"><U>Response</U>: We have revised
our disclosure to identify Dmitriy Nikitin as a promoter and a member of our Board of Advisors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5pt 0pt 40.8pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">18.</TD><TD STYLE="text-align: justify">You disclose on page 1 that ICT Investments acquired the Laser Photonics brand at a public auction.
Disclose here and page 1 when ICT Investments acquired the brand at an auction. Further, please clearly describe whether you or
ICT Investments are the current owner of the Laser Photonics brand and, if true, when and how you acquired the Laser Photonics
brand from ICT Investments, and the terms of such agreement including the duration. Please file any agreements as exhibits. Also,
please provide the information required by Item 404(c)(1)(ii) of Regulation S-K.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify"><U>Response</U>: We have revised
our disclosure to state that (i) the date ICT Investments acquired the brand at an auction in Orlando was in 2000, (ii) ICT Investments
is the current owner of the Laser Photonics brand and (iii) the terms of the exclusive license agreement between us and ICT Investments
for the acquisition of the Laser Photonics brand and its duration. We have filed the exclusive license agreement as an exhibit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt; text-align: justify"><U>Item 15. Financial Statements
and Exhibits, page 52</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">19.</TD><TD STYLE="text-align: justify; padding-right: 0.5pt">Please update your financial statements and other financial information to
comply with Rule 8-08 of Regulation S-X prior to effectiveness of the filing. In addition, update the COVID-19 discussion on page
33 to provide disclosures about the material impact of the pandemic to your business, consistent with CF Disclosure Guidance Topic
No. 9.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.5pt 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.5pt 0pt 40.8pt; text-align: justify"><U>Response</U>: We have
updated the financial statements and other financial information as of the three months ended March 31, 2020 to comply with Rule8-08
of Regulation S-X and also have updated the COVID-19 discussion on page 33 to disclose the material impact of the pandemic on our
business consistent with CF Disclosure Guidance Topic No. 9.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.5pt 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.5pt 0pt 40.8pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.5pt 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt; text-align: justify"><U>Financial Statements of Laser
Photonics Corporation Statements of Cash Flows, page F-5</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">20.</TD><TD STYLE="text-align: justify">We note from page F-8 that on December 31, 2019 you acquired certain sales demonstration equipment
valued at $495,150 in exchange for 2,616,316 shares of your common stock. Please explain to us how your presentation of this non-cash
transaction in this statement is consistent with ASC 230-10-45 and ASC 230-10-50-3 through 50-6. Otherwise, revise your presentation
to comply with that guidance.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify"><U>Response</U>: We have revised
our presentation to delete reference to this as a non-cash transaction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 216.35pt 0pt 7pt; text-align: justify"><U>Note 2 - Summary of Significant
Accounting Policies Revenue Recognition, page F-9</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 216.35pt 0pt 7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">21.</TD><TD STYLE="text-align: justify">Revise this note and all other sections of the filing to clarify that you have earned no revenues
during the periods presented, and to correctly disclose the revenue recognition policies you intend to apply pursuant to ASC Topic
606 - <I>Revenue from Contracts with Customers. </I>In addition, revise the filing to eliminate or clarify the inconsistent disclosure,
for example on page 16, indicating that 10% of your U.S. revenues have been from sales and services rendered directly or indirectly
to the U.S. Government.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify"><U>Response</U>: We have revised
this note to clarify that as of December 31, 2019 we had earned no revenues and disclosed the revenue recognition policies we intend
to apply pursuant to ASC Topic 606. We have eliminated any inconsistent disclosure regarding our revenues from sales and services
rendered directly or indirectly to the U.S. Government.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt; text-align: justify; text-indent: 0.5in">We are filing
on EDGAR only for SEC access a marked version of the Form 10 to reflect the changes referenced above in response to the SEC&rsquo;s
comment letter. If you have any further comments or questions regarding our response, please contact our legal counsel, Ernest
M. Stern, Culhane Meadows PLLC at (301) 910-2030 and by email at estern@cm.law. If you cannot reach him, please contact the undersigned
at wtupuola@laserphotonics.com.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 5.5in">Sincerely,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 5.5in">/s/ Wayne Tupuola</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 5.5in">Wayne Tupuola</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt; text-indent: -2.5pt">Cc: Ernest M. Stern, Esq.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt; text-indent: -2.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt; text-indent: -2.5pt"></P>

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