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United States securities and exchange commission logo





                             August 12, 2022

       Wayne Tupuola
       Chief Executive Officer
       Laser Photonics Corporation
       1101 N. Keller Road, Suite G
       Orlando, FL 32810

                                                        Re: Laser Photonics
Corporation
                                                            Amendment No. 11 to
Registration Statement on Form S-1
                                                            Filed August 5,
2022
                                                            File No. 333-261129

       Dear Mr. Tupuola:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 3 to Registration Statement on Form S-1 filed August 5,
2022

       We restated our previously issued consolidated financial statements and
as a result we identified
       a material weakness, page 30

   1.                                                   We note that you have
concluded that you have not maintained effective internal control
                                                        over financial
reporting and that you are "taking steps to enhance [y]our internal control
                                                        environment." If your
disclosure controls and procedures were not effective, please state
                                                        so directly and include
a risk factor on the risks of ineffective disclosure controls and
                                                        procedures. In
addition, discuss the "significant deficiencies" and "material weaknesses"
                                                        mentioned in this risk
factor and discuss how you are working to remediate the
                                                        deficiencies and
weaknesses and steps you are taking to enhance your internal control
                                                        environment. Also,
discuss the expected timing of such activities and any material costs
                                                        you expect to incur.
Please disclose whether there have been any changes in your internal
 Wayne Tupuola
Laser Photonics Corporation
August 12, 2022
Page 2
      controls and procedures that occurred during the most recently completed
quarter.
        You may contact Eiko Yaoita Pyles, Staff Accountant at (202) 551-3587
or Kevin
Woody, Accounting Branch Chief at (202) 551-3629 if you have questions
regarding comments
on the financial statements and related matters. Please contact Sherry Haywood,
Staff
Attorney at (202) 551-3345 or Thomas Jones, Staff Attorney at (202) 551-3602
with any other
questions.



                                                          Sincerely,
FirstName LastNameWayne Tupuola
                                                          Division of
Corporation Finance
Comapany NameLaser Photonics Corporation
                                                          Office of
Manufacturing
August 12, 2022 Page 2
cc:       Ernest M. Stern, Esq.
FirstName LastName
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