Biolase, Inc.
4 Cromwell
Irvine, California 92618
January 23, 2018
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Tom Jones
| Re: | Biolase, Inc. Registration Statement on FormS-3 (Registration No. 333-222564) |
Mr. Jones:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Biolase, Inc. hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated to Thursday, January 25, 2018 at 4:00 p.m. (Eastern time) or as soon thereafter as may be practicable.
[signature page follows]
If you have any questions with respect to this matter, please contact Michael A. Gordon of Sidley Austin LLP at (212)839-5945.
| Very truly yours, | ||
| BIOLASE, INC. | ||
| By: | /s/ Michael C. Carroll | |
| Name: Michael C. Carroll | ||
| Title: General Counsel and Secretary | ||
