Biolase, Inc.
4 Cromwell
Irvine, CA 92618
September 19, 2013
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Mr. Jay Mumford
| Re: | Biolase Technology, Inc. |
| Registration Statement on Form S-3 |
| File No. 333-190158 |
Dear Mr. Mumford:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, Biolase, Inc. (the “Registrant”), hereby respectfully requests acceleration of the effective date of the Registration Statement referred to above so that it may be declared effective at 4:00 p.m. EST on September 19, 2013, or as soon thereafter as practicable.
We acknowledge the following:
| • | should the U.S. Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
U.S. Securities and Exchange Commission
September 19, 2013
Page 2
We appreciate your assistance in this matter.
| Very truly yours, | ||
| Biolase, Inc. | ||
By: | /s/ Federico Pignatelli | |
Name: Federico Pignatelli Title: Chairman and Chief Executive Officer | ||
cc: Russell Mancuso, SEC
