NLIGHT, INC. (LASR) – SEC staff letter
2026-04-30 · Re: Form 10-K for the Year Ended December 31, 2025 · Accession 0000000000-26-004421 · Review completed (no further comments)
April 30, 2026 Joseph Corso Chief Financial Officer nLIGHT, Inc. 4637 NW 18 th Avenue Camas, Washington 98607 Re: nLIGHT, Inc. Form 10-K for the Year Ended December 31, 2025 File No. 001-38462 Dear Joseph Corso: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing
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