BIOLASE, Inc.
27042 Towne Centre Drive, Suite 270
Lake Forest, California 92610
(949) 361-1200
September 8, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention Jane Park
| Re: | BIOLASE, Inc. |
Registration Statement on Form S-1, as amended
File No: 333-273372
Withdrawal of Request for Acceleration of Effectiveness
Ladies and Gentlemen:
On September 6, 2023, BIOLASE, Inc. (the “Registrant”) submitted a letter to the Staff of the U.S. Securities and Exchange Commission that requested acceleration of the effective date of the above-referenced Registration Statement on Form S-1, as amended (File No. 333-273372) (the “Registration Statement”), so that it would become effective at 5:00 p.m. Eastern Time, on Thursday, September 7, 2023, or as soon thereafter as practicable. We hereby withdraw such request.
The Registrant intends to file Amendment No. 5 to the Registration Statement as promptly as possible after the date hereof. Please do not hesitate to contact the Registrant’s counsel, Leslie Marlow, Esq. or Patrick J. Egan, Esq. of Blank Rome LLP with any questions you may have concerning this request. Ms. Marlow can be reached at (212) 885-5358 and Mr. Egan can be reached at (212) 885-5346.
| Very truly yours, | ||
| BIOLASE, INC. | ||
| By: | /s/ John R. Beaver | |
| Name: John R. Beaver Title: Chief Executive Officer | ||
| cc: | Leslie Marlow, Esq., Blank Rome LLP |
Patrick J. Egan, Esq., Blank Rome LLP
