As filed with the U.S. Securities and Exchange Commission on June 16, 2025.

Registration No. 333-287412

UNITED STATESSECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549

AMENDMENT NO. 2

TO

FORM S-1REGISTRATION STATEMENTUNDERTHE SECURITIES ACT OF 1933

LightWave Acquisition Corp.(Exact name of registrant as specified in its charter)

Cayman Islands

N/A

(State or other jurisdiction ofincorporation or organization)

(Primary Standard IndustrialClassification Code Number)

(I.R.S. EmployerIdentification Number)

14755 Preston RoadSuite 520Dallas TX 75254Telephone: 214-617-8250(Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices)

Robert BennettChief Executive Officer14755 Preston RoadSuite 520Dallas TX 75254Telephone: 214-617-8250(Name, address, including zip code, and telephone number, including area code, of agent for service)

Copies to:

Mitchell S. NussbaumDavid J. LevineLoeb & Loeb LLP345 Park AvenueNew York, New York 10154Tel: (212) 407-4000

Andrew BarkerWalkers (Cayman) LLP190 Elgin Avenue

George Town

Grand Cayman KY1-9008

Cayman Islands

Douglas S. EllenoffStuart NeuhauserAnthony AinEllenoff Grossman & Schole LLP1345 Avenue of the AmericasNew York, New York 10105(212) 370-1300

Approximate date of commencement of proposed sale to the public: As soon as practicable after the effective date of this registration statement.

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933 check the following box. ☐