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                                                           August 22, 2024

Brian Knaley
Chief Executive Officer
Nuburu, Inc.
7442 S. Tucson Way
Suite 130
Centennial, CO 80112

       Re: Nuburu, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2023
           File No. 001-39489
Dear Brian Knaley:

       We have reviewed your August 8, 2024 response to our comment letter and
have the
following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

        After reviewing your response to this letter, we may have additional
comments. Unless we
note otherwise, any references to prior comments are to comments in our July
25, 2024 letter.

Form 10-K for the Fiscal Year Ended December 31, 2023
Consolidated Financial Statements
Note 9. Convertible Preferred Stock, page F-19

1.     We note your response to prior comment 3; however, it does not appear to
us that the facts
       and circumstances related to the redemption features of your preferred
stock are
       comparable to a change in control of provision that would require an
affirmative vote by a
       company   s Board of Directors. In this regard, we note that on January
31, 2025 (the Test
       Date), you may be obligated to redeem your preferred stock for cash at
the Original
       Issuance Price if the Conversion Price exceeds the lowest
volume-weighted average price
       per share of your common stock and you may also be required to redeem
excess preferred
       stock for cash if conversions of preferred stock to common stock result
in a shareholder
       owning in excess of 9.99% of your shares. You indicate you believe you
control the
       required redemptions under both the Test Date trigger and the Share Cap
trigger because
       the preferred share agreement provides you "leeway" to determine if you
have sufficient
 August 22, 2024
Page 2

       funds legally available under applicable law to redeem all the then
outstanding shares.
       Your response appears to imply, regardless of the actual facts and
circumstances that exist
       on the Test Date, you may merely conclude you do not have sufficient
funds legally
       available under applicable law to redeem all the then outstanding
shares. Please more
       fully address the following:
           Explain how you determined the company "solely controls" any of the
provisions that
           could result in your preferred stock becoming redeemable on the Test
Date pursuant
           to ASC 480-10-S99, including whether the Conversion Price exceeds
the lowest
           volume-weighted average price per share of the company's common
stock, whether
           conversions of preferred stock to common stock result in a
shareholder owning in
           excess of 9.99% of your shares, or whether you have sufficient funds
legally
           available;
           Explain what recourse is available to the preferred shareholders if
you determine the
           company does not have sufficient funds legally available; and
           Although you have filed several exhibits related to your preferred
stock, it does not
           appear these exhibits include or describe the Test Date trigger, the
Share Cap
           trigger, or any potential redemption features related to your
preferred stock. Provide
           us the relevant descriptions of these terms and provisions in the
underlying legal
           agreements.

Form 10-K/A filed August 12, 2024
Exhibits

2.     We note you filed updated Section 906 certifications in your Form
10-K/A, which were
       required since your amended periodic report contains financial
statements; however, we
       also note you did not file updated Section 302 certifications, which are
required in all
       amended periodic reports and, based on the format and information in
your Form 10-K/A,
       would not be permitted to be modified. In addition, we note you
misidentified and
       included the certifications you filed under the wrong exhibit number.
Please correctly file
       and identify all required certifications in your amended periodic
filing. Refer to Items
       601(b)(31) and (32) of Regulation S-K.
       Please contact Mindy Hooker at 202-551-3732 or Anne McConnell at
202-551-3709 if
you have questions regarding comments on the financial statements and related
matters.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing
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