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                          April 13, 2021

       Thomas Staab
       Chief Financial Officer and Secretary
       LENSAR, Inc.
       2800 Discovery Drive, Suite 100
       Orlando, Florida 32826

                                                        Re: LENSAR, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed April 8, 2021
                                                            File No. 333-255136

       Dear Mr. Staab:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Kasey
Robinson at 202-551-5880 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Drew Capurro