5aser Photonics Corporation

250 Technology Park

Lake Mary, FL 32746

February 5, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, DC 20549

Attention: Erin Donahue, Esq.

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Requested Date: February 9, 2026

Requested Time: 9:00 am, Eastern Time

Ladies and Gentlemen:

Laser Photonics Corporation (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-292932), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 9:00 a.m. Eastern time on February 9, 2026, or as soon thereafter as possible.

Please contact Ernest M. Stern of CM Law LLP at (301) 910-2030 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Mr. Stern by telephone when this request for acceleration has been granted.