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SEC Comment Letter for MICROVISION, (MVIS) — Apr 29, 2026

MICROVISION, INC.
Date: April 29, 2026 · CIK: 0000065770 · Accession: 0000000000-26-004387

Offering / Registration Process

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File numbers found in text: 333-295326

Date
April 29, 2026
Author
Division of
Form
UPLOAD
Company
MICROVISION, INC.

Letter

Re: MICROVISION, INC. Registration Statement on Form S-3 Filed April 24, 2026 File No. 333-295326 Dear Glen DeVos:

April 29, 2026

Glen DeVos Chief Executive Officer MICROVISION, INC. 18390 NE 68th Street Redmond, Washington 98052

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

Please contact Eranga Dias at 202-551-8107 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 29, 2026

Glen DeVos
Chief Executive Officer
MICROVISION, INC.
18390 NE 68th Street
Redmond, Washington 98052

 Re: MICROVISION, INC.
 Registration Statement on Form S-3
 Filed April 24, 2026
 File No. 333-295326
Dear Glen DeVos:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
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.

 Please contact Eranga Dias at 202-551-8107 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>