SRSEC Reporting Desk

NLIGHT, INC. (LASR) – Company response

2026-04-28 · Re: Form 10-K for the fiscal year ended December 31, 2025 · Accession 0001124796-26-000023 · Agreed to revise

Responds to staff letter of 2026-04-20.

Please more fully explain to us how you believe you have complied with the requirements to disclose significant expenses and other segment items required by ASC 280-10-50-26A and 26B or explain how you intend to revise your disclosures in future filings to comply with this guidance. If you have no significant expense categories, please tell us where and how you explain the nature of the expense information the CODM uses to manage operations as required by ASC 280-10-50-26C or explain how you intend to revise your disclosures in future filings to comply with this guidance. Response: The…

Full letter on EDGAR → · Filing index · All NLIGHT, INC. (LASR) correspondence

Templates & resources

Listed alphabetically by provider. Listings are not endorsements; no provider pays for placement. All templates & resources