SEC Comment Letter for MICROVISION, INC. (MVIS) (CIK 0000065770) (MVIS) — Aug 16, 2016
MICROVISION, INC. (MVIS) (CIK 0000065770)
Date: Aug. 16, 2016 · CIK: 0000065770 · Accession: 0000000000-16-088820
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Mail Stop 3030 August 1 6, 2016 Via E-mail Stephen P. Holt Chief Financial Officer MicroVision, Inc. 6244 185th Avenue NE, Suite 100 Redmond, WA 98052 Re: MicroVision, Inc. Form 10-K for the Fiscal Year Ended December 31, 2015 Filed March 8 , 2016 File No. 1-34170 Dear M r. Holt: We have completed our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and 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. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Martin James Martin James Senior Assistant Chief Accountant Office of Electronics and Machinery