January 4, 2023
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
| Attention: | Jessica Ansart | |
| Re: | BIOLASE, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-268528 |
Acceleration Request
| Requested Date: | January 5, 2023 | |
| Requested Time: | 5:00 P.M., Eastern Time |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, BIOLASE, Inc. (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form S-1, Registration Number 333-268528 (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 5:00 P.M. Eastern Time, on January 5, 2023 or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.
We would appreciated it if, as soon as the Registration Statement is declared effective, you would so inform Istvan A. Hajdu of Sidley Austin LLP at (212) 839-5651.
| Very truly yours, |
/s/ Michael Carroll Michael Carroll |
| Secretary |
| BIOLASE, Inc. |
| cc: | John R. Beaver, Chief Executive Officer |
Jennifer Bright, Chief Financial Officer
Michael Carroll, Secretary
Beth Berg, Sidley Austin LLP
Istvan A. Hajdu, Sidley Austin LLP
David E. Danovitch, Sullivan & Worcester LLP
Aaron M. Schleicher, Sullivan & Worcester LLP
