SEC Comment Letter for MICROVISION, INC. (MVIS) (CIK 0000065770) (MVIS) — Aug 10, 2016
MICROVISION, INC. (MVIS) (CIK 0000065770)
Date: Aug. 10, 2016 · CIK: 0000065770 · Accession: 0000000000-16-088118
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3030 August 10, 201 6 Via E -mail Stephen P. Holt Chief Financial Officer Micro Vision, Inc. 6244 185th Avenue NE, Suite 100 Redmond, WA 98052
Re: Micro Vision, Inc. Form 10-K for the Fiscal Year Ended December 31, 201 5 Filed March 8 , 201 6 File No. 1-34170
Dear M r. Holt:
We have reviewed your August 5, 2016 response to our comment letter and have the following comment. In some of our comments , we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comment appl ies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our July 26, 2016 le tter.
Form 10 -K for the Fiscal Year Ended December 31, 201 5
General
1. The acknowledgement at the end of your letter states that you acknowledge the staff’s position rather than providing your acknowledgment . Please provide, in writing, a statement from the company acknowledging that :
the company is responsible for the adequacy and accuracy of the disclosure in the filing; staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
Stephen P. Holt Micro Vision, Inc. August 10, 2016 Page 2
the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
You may contact David Burton at (202) 551 -3626 or Kate Tillan, Assistant Chief Accountant, at (202) 551 -3604 with any questions. You may also reach me at (202) 551 -3671 .
Sincerely,
/s/ Kate Tillan for
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Mail Stop 3030 August 10, 201 6 Via E -mail Stephen P. Holt Chief Financial Officer Micro Vision, Inc. 6244 185th Avenue NE, Suite 100 Redmond, WA 98052 Re: Micro Vision, Inc. Form 10-K for the Fiscal Year Ended December 31, 201 5 Filed March 8 , 201 6 File No. 1-34170 Dear M r. Holt: We have reviewed your August 5, 2016 response to our comment letter and have the following comment. In some of our comments , we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comment appl ies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our July 26, 2016 le tter. Form 10 -K for the Fiscal Year Ended December 31, 201 5 General 1. The acknowledgement at the end of your letter states that you acknowledge the staff’s position rather than providing your acknowledgment . Please provide, in writing, a statement from the company acknowledging that : the company is responsible for the adequacy and accuracy of the disclosure in the filing; staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and Stephen P. Holt Micro Vision, Inc. August 10, 2016 Page 2 the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. You may contact David Burton at (202) 551 -3626 or Kate Tillan, Assistant Chief Accountant, at (202) 551 -3604 with any questions. You may also reach me at (202) 551 -3671 . Sincerely, /s/ Kate Tillan for Martin James Senior Assistant Chief Accountant Office of Electronics and Machinery